High-Risk CRIUNRU PAN Case and High-Risk CRIUNRU Non-PAN Cases

Directorate of Income Tax (Systems),
ARA Centre, Ground Floor, E-2, Jhandewalan Extension,
New Delhi – 110055

Insight Instruction No. 65 Dated: 20.02.2023

F. No. DGIT(S)-ADG(S)-2/CRIU VRU High Risk PAN and Non-Pan Cases/2022-23/11916

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 & TPS)/ CsIT (TDS)
All Principal Director(s) of Income-tax / DsIT

Sir / Madam,

Sub: High-Risk CRIUNRU PAN Case and High-Risk CRIUNRU Non-PAN Cases – Dissemination of Cases on the ‘Verification’ module of Insight portal (RMS Cycle-2) – reg.

Kindly refer to the above.

2. The Board-approved Risk Management Strategy (Cycle-2) 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 Y.2016-17 & A.Y. 2019-20 and Highly Sensitive cases for A.Y.s 2016-17 to A.Y. 2019-20 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:

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” and “High Risk CRIU/ VRU Cases- Highly Sensitive”, 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.

6. Underlying Information related to the case types mentioned in pare 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 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” and “High-Risk Non–PAN CRIU/ VRU Information- Highly Sensitive”, 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, Verification Initiation Date (Insight Portal >> Verification Module >> Verification stage >> “Case type” (Under verification) >> View Details» Verification Initiation Date) may be examined in cases being disseminated under RMS Cycle-2 and accordingly, appropriate action may be initiated in accordance with the relevant provisions u/s 148A/148 of the Income-tax Act, 1961 and directions issued by the Board in this regard

Yours faithfully,

(MANISH MISHRA)
Addl. Director General (Systems)-2

Copy to:

1. PPS to Chairman, Member (IT &Rev), Member (Admin. & Faceless Scheme), Member (L & S), Member (Inv.), Member (TPS), Member (A&J), CBDT and DGIT(Systems)-2, New Delhi for

2. Nodal Officer of irsofficersonline.gov.in, DG systems corner, ITBA, Insight i-Library.

Addl. Director General (Systems)-2