Directorate of Income Tax (Systems) has disseminated high-risk transaction cases for assessment under Sections 148/148A of the Income Tax Act, 1961. Identified through Risk Management Strategy (Cycle-5), cases from AY 2019-20 to 2021-22 have been assigned to field officers via the Insight Portal’s Verification Module. Two categories exist: (1) High-Risk Transactions (assigned to JAO) and (2) High-Risk Transactions (Non-PAN) (assigned to Pr.CCIT). Officers can access case details through Insight Portal navigation and initiate proceedings, update case activities, or mark cases as requiring no action. Case activities such as reassigning, initiating reference, and starting proceedings under Section 148/148A are available. The ITBA portal is used for further assessment and tracking of case history. Technical support is available through the helpdesk.
Insight Instruction No. 86
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/ High Risk Transaction Cases/583/2024-25/1105 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 & TPS)/CsIT(TDS)
All Principal Director(s) of Income-tax / DsIT
Madam/Sir,
Sub: Dissemination of High-Risk transaction and High-Risk Non-PAN Transaction 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 regard, potential cases pertaining to AY 2019-20, 2020-21 and 2021-22 identified on the basis of risk assessment of verification reports uploaded in the STR module, have been disseminated to field formations with below mentioned case types on the Verification module of the Insight portal.
| S.No. | Case type | Case assigned to |
| a) | High-Risk Transaction | JAO |
| b) | High-Risk Transaction (Non-PAN) | Pr.CCIT(CCA) |
4. Navigation path for accessing these cases is Insight Portal >> Verification Module >> Verification stage >> “Case type” (Under verification).
5. For the case type “High Risk Transaction”, users can initiate proceedings u/s 148/148A from the activity panel on the case detail screen to create a worklist pendency of cases u/s 148/148A on the Assessment module of ITBA. Subsequent proceedings/activities can be performed on the ITBA portal in the usual manner. [For Non-PAN Cases proceedings may be initiated as per instruction no.
6. Underlying Information related to the case, 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.
7. For the case type “High Risk Transaction (Non-PAN)”, 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 Transaction Cases
1. View Case details at Insight Portal
After successful login to Insight Portal. User need to select Verification Tab from left side bar and navigate to “Verification” under Taxpayer Verification to navigate to Case Summary view.
Figure 1 Select Verification Option under Taxpayer Verification
2. Case Summary View
Case summary view will display Financial Year wise Case Types assigned to the user. User needs to select Count displayed against “High Risk Transaction” cases to navigate to Case List view.
Figure 2 Select High Risk Transaction Cases under Case Summary view
3. Case List View
Under Case List view, the list of cases assigned to the user will be visible. Users need to select “View Detail” hyperlink against particular case to navigate to Details of the Case.
Figure 3 View Details of Case under Case List view
4. Case Detail View
The Case Detail page will be visible to the user having details of Verification Issue. The Case level activities available in the case will be visible to user by clicking on “Select Activity” option.
Figure 4 View Details of Case under Case Detail View
5. Performing Case Level Activities
5.1 No Action Required
This activity can be performed if after conducting suitable investigation in the case, if the user is having view that no action is required to be undertaken in the case.
User need to enter appropriate remarks and attach document in support of his findings to complete the activity.
Figure 5 Case Level Activity- No Action Required
5.2 Reassign Case
To reassign the case in hierarchy, “Reassign Case” activity can be performed by the user. User will be able to add the Remarks and supporting documents if any and select appropriate user from drop down “Reporting officer and sub ordinates”.
The case will be reassigned to the person selected for reassignment.
Figure 6 Case Level Activity- Reassign Case
5.3 Initiate Reference
If User want to initiate Reference from the case for Verification Unit, this activity can be performed. After providing the necessary details the activity can be submitted for approval to appropriate authority. After Approval the reference will be visible for necessary action to Verification Unit.
Figure 7 Case Level Activity- Initiate Reference
5.4 Initiate Proceedings u/s 148/148A
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’.
Step 3 : Enter required details on next screen (i.e. Compliance Days, Address, Selection Reason).
Figure 8 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 9 Case Activities
Figure 10 Initiated Activity
Figure 11 Notice/ Letter details Issued at ITBA
6. 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 12 Accessing case on ITBA Portal
7. View History of Activity performed in the case
The history of activities performed in the case will be visible to user under “Activities Tab” visible at Case Detail Page.
The Activity ID will be hyperlink which will enable read only view of complete details of the activity along with documents attached in the activity.
