Directorate of Income Tax (Systems) has released high-risk CRIU/VRU PAN and Non-PAN cases for assessment under Sections 148/148A of the Income Tax Act, 1961. Identified through Risk Management Strategy (Cycle-5), these cases from AY 2019-20 to 2021-22 are available on the Insight Portal’s Verification Module. Two categories exist: (1) High-Risk CRIU/VRU Information (assigned to JAO) and (2) High-Risk Non-PAN CRIU/VRU Information (assigned to Pr.CCIT). Officers can access case details through the Insight Portal and initiate proceedings or update case activities. Underlying case information is available via the Taxpayer Profile View and Uploads tab. The ITBA portal is used for further assessment, case history tracking, and scrutiny selection. Technical support is available through the helpdesk.
Insight Instruction No. 85
Only for Departmental Users
DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground Floor, E-2, Jhandewalan Extension,
New Delhi-110055
F.No. DGIT(S)-ADG(S)-2/CRIU VRU High Risk Cases/583/2024-25/1104 Date: 03.03.2025
To,
All Principal Chief Commissioner(s) of Income-tax/ CCsIT
All Principal Director General(s) of Income-tax/ DGsIT
All Principal Commissioner(s) of Income-tax/ CsIT/ CsIT (Admin & TDS)/CsIT(TDS)
All Principal Director(s) of Income-tax / DsIT
Madam/Sir,
Sub: High-Risk CRIU/VRU PAN Case and Non-PAN Cases – Dissemination of Cases on the ‘Verification’ module of Insight portal – reg.
Kind reference is invited to the above subject.
2. The Board-approved Risk Management Strategy (Cycle-5) has been executed for the identification of potential cases for action u/s. 148/148A of the Income Tax Act, 1961.
3. In this connection, potential cases for AY 2019-20, AY 2020-21 and AY 2021-22 have been identified out of the cases uploaded on VRU/CRIU functionalities as per the Risk Management Strategy formulated by the Board. These cases have been disseminated to field formations with the below mentioned case types on the ‘Verification’ module of Insight portal:
| S. No. | Case type | Case assigned to |
| a) | High Risk CRIU / VRU Information | JAO |
| b) | High Risk Non-PAN CRIU/VRU Information | Pr.CCIT(CCA) |
4. Navigation path for accessing these cases is Insight Portal >> Verification Module >> Verification stage >> “Case type” (Under verification).
5. In regard to case types- “High Risk CRIU/ VRU Information”, users can initiate proceedings u/s 148/ 148A’ from the activity panel on the case detail screen to create a worklist pendency of case u/s 148/148A on the ‘Assessment’ Module on ITBA. Subsequent proceedings/activities can be performed on ITBA Portal in the usual manner. [For Non-PAN Cases proceedings may be initiated as per Instruction No. F.No.225/40/2021/ITA-II Dated 26.03.2021].
6. Underlying Information related to the case types mentioned in para 5 above, has been made visible in the Profile View of Insight Portal. Navigation path for accessing the underlying information is Insight Portal >> Taxpayer Profile View >> Taxpayer Annual Summary (TAS) >> Information >> Uploads. Further, access to the underlying information is also available under the Uploads tab on the case detail screen under Verification. Under this tab, CRIU/ VRU Uploads list page (currently available through profile views) has been made available. This tab may be used for accessing the underlying information related to disseminated potential cases.
7. Further, regarding the case types- “High-Risk Non-PAN CRIU/ VRU Information”, the underlying Information and documents related to these cases can be viewed by clicking on the hyperlink under ‘Non PAN Entity Id’.
8. In this regard, appropriate action may be initiated in accordance with the relevant provisions u/s 148/148A of the Income-tax Act, 1961 and directions issued by the Board in this regard.
9. In case of technical difficulty, users may contact:
(i) Helpdesk number 1800-103-4216 ог
(ii) Write to helpdesk@insight.gov.in
Yours faithfully,
(Nikhil Varma)
Addl. Director General (Systems)-2
Copy to:
1. PPS to the Chairman, Member (S&FS), Member (TPS & Rev.), Member(L), Member (A&J), Member (Adm.) & Member (lT), CBDT; DGIT(Systems), Delhi and DGIT(Systems), Bengaluru for information.
2. Nodal officer of ITBA, Insight i-Library and irsofficersonline website.
(Nikhil Varma)
Addl. Director General (Systems)-2
High-Risk CRIU/VRU PAN Case and Non-PAN
Cases 1. View Case details on Insight Portal
The steps to view case details in Insight Portal are as following:
Step 1 : Login to Insight Portal (www.insight.gov.in).
Step 2 : Click on verification (Available on left panel).
Figure 1 Verification Module
Step 3 : Click on Verification stage.
Figure 2 Verification Stage
Insight Instruction No. 85-Annexure Only for Departmental Users
Step 4 : Click on count of cases shown under ‘Under Verification’ column for ‘High Risk CRIU/VRU Information’.
Figure 3 Case Summary
Step 5 : Click on ‘View Details’ against a case on case list screen to view case detail screen.
Figure 4 Case List
2. Initiate Proceedings u/s 148 at Insight Portal
The steps to Initiate Proceedings u/s 148 at Insight Portal are as following:
Step 1 : Access ‘High Risk CRIU/VRU Information’ cases on Insight Portal (Refer steps mentioned above).
Step 2 : Select Case Activity ‘Initiate Proceedings u/s 148’.
Figure 5 Case Activity
Step 3 : Enter required details on next screen (i.e. Compliance Days, Address, Selection Reason).
Figure 6 Activity ‘Initiate Proceeding u/s 148’
Step 4 : Click on Submit. Worklist pendency will be created on ITBA.
Note: Initiated Activity can be viewed under ‘Activities’ tab of case module.
Figure 7 Case Activities
Figure 8 Initiated Activity
Figure 9 Notice/ Letter details Issued at ITBA
3. View Case details on ITBA Portal
The steps to view cases on ITBA portal are as following:
Step 1 : Login to ITBA Portal (www.itba.incometax.gov.in).
Step 2 : Go to Assessment module.
Step 3 : Go to Selection of Cases for Scrutiny.
Step 4 : Select notice u/s as ‘148’ and source as ‘Insight’.
Figure 10 Accessing case on ITBA Portal
4. View case details under Taxpayer Profile on Insight Portal
The steps to view underlying information available in Taxpayer Profile views are as following:
Step 1 : Select Profile views from left side Pane and navigate to Taxpayer Profile views.
Step 2 : Search for relevant PAN and click on PAN hyperlink in displayed result to navigate to further tabs. (Alternatively, user can click on PAN hyperlink appearing on the View Details page mentioned in Step 5 of (2) above.
Step 3 : Navigate to Taxpayer Annual Summary (TAS) tab and click on ‘Information’.
Step 4 : Click on ‘Uploads’ under ‘Information’ to view the details.
Figure 11 Accessing case information on Insight Portal
