CASS – Instruction No. 2
DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground Floor, E-2, Jhandewalan Extension,
F.No. System/ITBA/Instruction/Assessment/ CASS Cycle 2/2016-17/ Dated: 25/07/2016
The Principal Chief Commissioner of Income-Tax/ CCsIT (By Name)
Ahmadabad / Allahabad / Amritsar / Bangalore / Baroda / Bhopal / Bhubaneswar/ Bareilly / Chandigarh / Chennai / Cochin / Coimbatore / Dehradun / Delhi / Durgapur Guwahati / Hub / Hyderabad / Indore / Jaipur / Jalpaiguri / Jodhpur / Kanpur / Kolkatta Lucknow/ Ludhiana / Madurai /Meerut / Mumbai / Nagpur / Nashik / Panaji / Panchkula Patna / Pune / Raipur / Rajkot / Ranchi / Shimla I Shillong / Surat /Thane / Trichy Trivandrum / Udaipur / Vishakhapatnam; and
The Principal Commissioner of Income-Tax I CsIT / CsIT (CO) (By Name)
Agra /Bikaner / Calicut/ Dhanbad / Gandhinagar / Gwalior / Jabalpur /Jalandhar / Kolhapur / Muzzaffarpur / Mysore / Patiala / Rohtak / Sambalpur / Varanasi / Vijaywada / Delhi (CO) / Mumbai (CO) / Chennai (CO) / Ahmedabad (CO) / Bangalore (CO) / Bhopal (CO) / Bhubaneswar (CO) / Kolkata (CO) / Cochin (CO) / Chandigarh (CO) / Hyderabad (CO)/ Jaipur (CO) / Kanpur (CO) / Nagpur (CO) / Patna (CO) / Pune (CO) / Guhawati (CO)
Sir / Madam,
Sub:- Income Tax Business Application (ITBA) — Assessment Module — CASS Cycle 2 — Reg. –
This is with reference to the subject mentioned above. The functionality for generation of notice u/s 143(2) for cases selected under CASS for Cycle-2 in respect of returns filed in FY 2015-16 for AY 2014-15 and AY 2015-16 is already available in Income Tax Business Application (ITBA). 2nd cycle of program for Computer Assisted Scrutiny Selection (CASS) for the current year has been finalized. The Board has approved the parameters for selection of cases and cases are visible to the Assessing Officers from today i.e. 25/07/2016.
2. The Assessment Module under ITBA can be accessed by entering the following URL in the browser: http://itba.incometax.gov.in/. The path for Assessment Module is: ITBA Portal 4 Login-) Modules 4 Assessment.Online GST Certification Course by TaxGuru & MSME- Click here to Join
Cases Selected in CASS
3. Assessing Officer can view the CIB, AIR and other information of cases selected under scrutiny on the ITD. (Path: AST-> CASS-> List of cases selected for scrutiny-> View Reasons-> View ITS data)
4. This year in CASS, two types of cases are selected for scrutiny, one is ‘Limited Scrutiny’ and other is ‘Complete Scrutiny’. The type of case – ‘Limited’ or ‘Complete’ — is displayed on the notice issued u/s 143(2), ‘Scrutiny Register’, ‘MIS Report’ and on the screen showing details of the case.
5. This year, ‘Limited Scrutiny’ notices contain the issue(s) identified for examination. The description of reasons visible to the AO is different from the description of issues printed on the notices as the reason for selection visible to the AO contains detailed description related to the case.
6. This year the template of notice u/s 143(2) includes a brief note regarding benefits of the scheme and procedure of assessment through e-mail based communication. The same has to be printed on the other side of the notice. This has been introduced in seven cities of Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kolkata and Mumbai.
7. It has been noticed that sometimes the returns are received by Assessing Officer who is not a jurisdictional Assessing Officer as per PAN. The returns receiving Assessing Officer in such case immediately transfers the return to PAN- Assessing Officer, as the notice u/s 143(2) can only be generated by PAN- Assessing Officer under CASS. At the time of CASS run, the data of returns selected in CASS, which are falling in category of mismatch of PAN AO Code and Bundle AO code will be auto-transferred to PAN Assessing Officer though a scheduler.
8. The CBDT has mandated online passing of all scrutiny assessments orders. The online CASS feedback after the completion of assessment has been made mandatory in AST/ITBA.
9. Users are requested to refer ITBA-CASS Instruction No. 1 in F. No. Systems/ITBA/Instruction/Assessment/<…>2015-16 dated 15.03.2016 for details on overview of functionality, updating office information and accessing ITBA.
10 Users are advised to contact helpdesk in case of any issues in ITBA.
a) URL of helpdesk — http://itbahelpdesk.incometax.net.
b) Help desk number — 0120-2772828-42
c) Email ID — email@example.com
d) Help desk Timings -8.30 A.M. -7.30 P.M. (Monday to Friday)
Copy to: PPS to Member (L&C), Member (IT), Member (Inv.) & Member (Rev.), CBDT and Pr. DGIT(Systems), New Delhi for information. Web Manager for hosting this letter on the www.irsofficersonline.gov.in