Shivangi Agrawal

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.

Brief:

Guidelines for selection of cases for Income Tax 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

Cases involving addition in an earlier asst year(s)

(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.

(Author can be reached at ca.agrawalshivangi@gmail.com)

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2 responses to “Guidelines for Selection of Cases for Scrutiny for FY 2017-2018”

  1. Phani Kumar says:

    Properly approach a right chartered accountant and pay him proper fees, take advise and close the litigation. You have already Lost 5L for your own reasons. No matter spending 10K on consultancy.

  2. Rakesh samnotra says:

    Respected sir/mam
    I have received notice from IT Dept under section 143(2) of the income tax act, 1961.
    Limited scrutiny (computer Aided scrutiny selection) for the Assessment year 2016-17.
    Following issue(s) have been identified for examination.
    I. Whether the investment and income relating to securities transactions are duly Disclosed.

    In the year 2015-16 I lost approximate 5 lakh+ in share market from my savings. I didn’t gain a single rupee.
    What is the remedy of my case.

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