F.No.225/269/2015-ITA-II
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NEW DELHI

Dated: May 12, 2016

Subject: Scrutiny Assessments-some important issues and scope of scrutiny in cases selected through Computer Aided Scrutiny Selection (‘CASS’)-reg.

In CASS 2014 and CASS 2015 cycles, some cases were selected for scrutiny in which issue based/limited scrutiny was to be conducted. Vide Instruction No. 07 of 2014, dated 26.09.2014 (applicable to CASS 2014) and Instruction No. 20 of 2015 dated 29.12.2015 (applicable to CASS 2015), Board also laid a procedure for conversion of such cases from issue based/limited scrutiny to complete scrutiny.

2. In this regard, I am directed to call for following information:-

Pr. CCsIT/CCIT (Exemptions)/CCIT (Intl. Tax)/Pr. DGsIT/DGIT(Inv.) wise details of number of limited scrutiny cases converted into complete scrutiny, along with the actual assessed income in these cases (may be given in board tax bracket wise, for example Rs. 5-10 Lakh/Rs. 10-15 Lakh and so on).

3. As the issue is being considered in the Ministry at the highest level, it is submitted that aforesaid information may be submitted positively by 16th May, 2016

(Neeraj Gupta)
DCIT (OSD) (ITA-II)

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