The CBDT has issued Instruction No. 5/2017 dated 7th July 2017 by which it has laid down the procedure and criteria for compulsory manual selection of returns/cases requiring scrutiny during the financial-year 2017-2018. It is also stated that cases are also being selected under CASS-2017 (Computer Aided Scrutiny Selection) on the basis of broad based selection filters and in a non-discretionary manner in two categories of Limited Scrutiny & Complete Scrutiny.
Guidelines for selection of cases for Income Tax scrutiny
Cases involving addition in an earlier asst year(s) on a recurring issue of law or fact of following
(2) CASS (Computer Assisted Scrutiny Selection)
Cases are also being selected under CASS 2017 on the basis of broad based selection filters and in a non-discretionary manner in two categories. Limited Scrutiny and complete Scrutiny.
List of such cases is being separately intimated by Pr.DGJT (system) to the jurisdictional authorities for further action in these cases.
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