Instruction No. 08/2015
Government
of India
Ministry of Finance
Department of Revenue (CBDT)
Ministry of Finance
Department of Revenue (CBDT)
North-Block,
IT (A-II) Division, New Delhi
Dated-
31st of August, 2015
To
All Pr. Chief-Commissioners of Income-tax/Chief-Commissioners of Income-tax
All Pr. Directors-General of Income-tax/Directors-General of Income-tax
All Pr. Chief-Commissioners of Income-tax/Chief-Commissioners of Income-tax
All Pr. Directors-General of Income-tax/Directors-General of Income-tax
Sir/Madam
Subject:
Compulsory manual selection of cases for scrutiny during the Financial Year
2015-2016-regd:-
1.
In supersession of earlier Instructions on the above subject, the Board hereby
lays down the following procedure and criteria for manual selection of
returns/cases for scrutiny during the financial-year 2015-2016:-
(a)
Cases involving addition in an earlier assessment year in excess of Rs. 10
lakhs on a substantial and recurring question of law or fact which is either
confirmed in appeal or is pending before an appellate authority.
(b)
Cases involving addition in an earlier assessment year on the issue of transfer
pricing in excess of Rs. 10 crore or more on a substantial and recurring
question of law or fact which is either confirmed in appeal or is pending
before an appellate authority.
(c)
All assessments pertaining to Survey under section 133A of the Income-tax Act,
1961 (‘Act’) excluding those cases where books of accounts, documents etc. were
not impounded and returned income (excluding any disclosure made during the
Survey) is not less than returned income of preceding assessment year. However,
where assessee retracts the disclosure made during the Survey, such cases will
not be covered by this exclusion.
(d)
Assessments in search and seizure cases to be made under section(s) 158B,
158BC, 158BD, 153A & 153C read with section 143(3) of the Act and also for
the returns filed for the assessment year relevant to the previous year in
which authorization for search and seizure was executed u/s 132 or 132A of the
Act.
(e)
Returns filed in response to notice under section 148 of the Act.
(f)
Cases where registration u/s 12AA of the IT Act has not been granted or has
been cancelled by the CIT/DIT concerned, yet the assessee has been found to be
claiming tax-exemption under section 11 of the Act. However, where such orders
of the CIT/DIT have been reversed/set-aside in appellate proceedings, those
cases will not be selected under this clause.
(g)
Cases where the approval already granted u/s
10(23C)/35(1)(ii)/35(1)(iii)/10(46) of the Act has been withdrawn by the
Competent Authority, yet the assessee has been found claiming
tax-exemption/benefit under the aforesaid provisions.
(h)
Cases in respect of which specific and verifiable information pointing out
tax-evasion is given by Government Departments/Authorities. The Assessing
Officer shall record reasons and take prior approval from jurisdictional Pr.
CCIT/CCIT/Pr. DGIT/DGIT concerned before selecting such a case for scrutiny.
2.
Computer Aided Scrutiny Selection (CASS): Cases are also being selected under
CASS on the basis of broad based selection filters. List of such cases shall be
separately intimated in due course by the Pr.DGIT(Systems) to the
jurisdictional authorities concerned.
3. It is reiterated that the targets for completion of
scrutiny assessments and strategy of framing quality assessments as contained
in Central Action Plan document for Financial-Year 2015-2016 have to be
complied with and it must be ensured that all scrutiny assessment orders
including the cases selected under the manual criterion are completed through
the AST system software only. Further, in order to ensure the quality of
assessments being framed, Pr. CCsiT/CCsiT/Pr. DsGIT/DsGIT should evolve a
suitable monitoring mechanism and by 30th April, 2016, such authorities shall
send a report to the respective Zonal Member with a copy to Member (IT)
containing details of at least 50 quality assessment orders from their
respective charges. In this regard, IT Authorities concerned must ensure that
cases selected for publication in ‘Let us Share’ are picked up only from the
quality assessments as reported.
4. These instructions may be brought to the notice of all
concerned.
5.
Hindi version to follow.
(Rohit
Garg)
Deputy-Secretary to the Government of India
Deputy-Secretary to the Government of India
F.
No. 225/201/2015/ITA.II
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