pri Verification check list for assistance of AOs for OCM Cases Verification check list for assistance of AOs for OCM Cases

Instruction No. 15

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

F.No. DGIT(S)/ADG(S)-2/Insight Instructions/292/2018-19

Date: 15/11/2019


All Principal Chief-Commissioners of Income-Tax/
All Principal Director Generals of Income-Tax


Sub –  Verification check list for assistance of AOs for OCM Cases and framing of assessment in demonetisation related cases- reg.

Kindly refer to the board order F.No. 225/ 145/2019-ITA-II on the above-mentioned subject.

2. In this regard, board has issued an instruction related to the verification checklist in the cash deposit cases during the demonetization period for providing the assistance to the AOs for verification of cash deposits and framing of assessment in the demonetisation related cases.

3. A verification check list for the cash deposit cases during the demonetisation period has been made available on Insight Portal.

4. The Verification checklist is available on Insight Portal for the proceedings initiated u/s 142(1) and 143(2) having the following issues:

a. Cash deposit during demonetisation period (143(2))

b. Payment of tax in cash during demonetisation period has been flagged under CASS (143(2))

c. Cash Transaction (142(1))

This functionality can be accessed on lnsight Portal through the following path:

Module → Verification → Proceeding → Proceeding Type

(143(2))/142(1)(Type: CASS/Cash transactions)4Feedback Link.

The functionality will be available in the scrutiny cases where at least one of the above-mentioned issues is available for the case.

5. Detailed screenshots for further clarification are annexed as Annexure – ‘A’.

6. In case of any technical difficulty, users may contact Insight Helpdesk (Helpdesk number-1800 103 4216, Email:

7. This is issued with the approval of Pr. DGIT (Systems).

Yours faithfully

(Sanjeev Singh)
Addl. Director General (System)-2

Copy to:

1. PPS to Chairman, Member (IT&C), Member (Admin.), Member(L), Member (Inv.), Member (R&TPS), Member (A&J), CBDT and Pr. DGIT(Systems), New Delhi for information.

2. Nodal officer of, DG Systems Corner, ITBA, Insight i-Library.

Addl. Director General (system)-2


Annexure- A

1. Login to the Insight Portal ( Insight Instruction No. 1 for detailed steps for accessing the Insight Portal).

2. After clicking on proceeding a Summary View of Proceedings i.e. 142(1), 143(2) etc will be available to the user. A list view of all cases will be displayed after clicking on the hyperlink available on the case count.

3. In list view of all cases, ID of respective cases will be hyperlink to view further details of related information for providing feedback.

4. The feedback can be provided for the respective case by clicking on the feedback hyperlink.

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