Scrutiny Criteria

Interim SOPs for scrutiny of GST returns for FY 2017-18 & 2018-19

Goods and Services Tax - Interim Standard Operating Procedure (SOPs) issued by CBIC for scrutiny of returns for FY 2017-18 and 2018-19 This is to apprise you with the detailed Standard Operating Procedure (‘SOP’) for scrutiny of returns for FY 2017-18 and 2018-19 issued by the Central Board of Indirect Taxes and Customs (‘CBIC’) vide Instruction No. 02/20...

Read More

Guideline for Scrutiny of GST returns for FY 2017-18 and 2018-19

Goods and Services Tax - Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19 –  CBIC has issued an Instruction to Department on Standard Operating Procedure (SOP) on 22nd March, 2022 for Scrutiny of GST returns for FY 2017-18 and 2018-19 vide instruction No 02/2022-GST. The instruction inter-alia discusses on methodolo...

Read More

Scrutiny of GST returns for 2017-18 and 2018-19

Goods and Services Tax - Scrutiny of GST returns for 2017-18 and 2018-19 to Commence- Instructions Issued by CBIC GST was implemented from 1st July 2017 and the GST annual returns and GST Audit Reports were filed for the years 2017-18 & 2018-19. There were no much queries from the department about the filings. All of us struggled a lot […]...

Read More

CBDT Issued Guidelines for Compulsory Selection of Returns for Complete Scrutiny for F.Y. 2021-22

Goods and Services Tax - On 10th June, 2021, CBDT issued Guidelines prescribing framework for Compulsory Selection of returns for Complete Scrutiny during the Financial Year 2021- 22 to all PCC/CC/Pr.DG/DG of Income Tax. Study of these guidelines may help taxpayer analyze, as to under which category it falls. Framework is categorized as under: 1. Cases  related ...

Read More

Use of section 144A of the Income Tax Act 1961

Goods and Services Tax - Assessments under Income Tax Act 1961 are made U/S 143, 144, 147, 153. The criteria’s for selection of cases for scrutiny has been increased. While making the assessment the assessing officer has to appreciate all the facts properly. If there is any misinterpretation of facts it may result in injustice to the assessee. Some times when t...

Read More

Avoid lengthy questionnaires without due application of mind – CBDT to its Officers

Goods and Services Tax - Though less that 1% of returns filed are selected for scrutiny, this area of work has often drawn adversarial comments. Supervisory officers, have been directed to play a more pro-active role in monitoring and guiding assessments towards ensuring that high-pitched assessments without proper basis are not made and that lengthy questionnai...

Read More

Income Tax Scrutiny Criteria for F.Y. 2011-12 / A.Y. 2012-13

Goods and Services Tax - 1. Where value of international transaction as defined u/s. 92B exceeds Rs.15 Crore. 2. Cases where there was addition of Rs.10 Lacs or more in earlier assessment year and question of law or fact is confirmed in appeal or pending before appellate authority. 3. Cases in which addition of Rs.10 Crore or more was made in earlier assessment y...

Read More

Criteria / Guidelines for Income tax Scrutiny for A.Y. 2010-11 / F.Y. 2009-2010

Goods and Services Tax - Selection of cases for scrutiny during the financial year 2010-11 will be done primarily through CASS this year. Manual Selection for scrutiny this year will be limited only to a few cases listed below. List of cases selected during each month in accordance with selection criteria mentioned below shall be submitted by the Assessing office...

Read More

Cash transaction reports on 2G spectrum allocation issue under scrutiny

Goods and Services Tax - Investigating agencies probing alleged financial irregularities in the 2G spectrum allocation have now ordered scrutiny of all cash transaction reports related to the funding of payments by telecom players, banks and individuals involved ...

Read More

Income Tax department strategy to meet FY 2009-2010 Budget target

Goods and Services Tax - The regular assessment tax (RAT) is one of best tools available to the Department to collect taxes. The collection from RAT not only showcases the effort of the Department to collect taxes but can also have a great deterrent effect on the tax evaders. During 2009-10, the Department has collected around Rs 31,242 crone from RAT which is ar...

Read More

RTI -Income-tax department return scrutiny guidelines should be public – HC

Joginder Pal Gulati Vs The Officer On Special Duty (ITA II) Cum CPIO and ANR (Delhi High Court) - In so far as the impugned order is concerned, there is nothing stated in the operative part which would seem to indicate that the CIC has come to the conclusion which it has, is based on the fact that, the economic interest of the country, will get effected. The CIC, in the operative part has merely...

Read More

Assessee cannot be declared as an assessee in default U/s. 201 of IT Act, 1961 for non-deduction of TDS

Bovis Lend Lease (India) Pvt. Ltd. (ITAT Bangalore) - Here we summarised the ruling of the Bangalore Income Tax Appellate Tribunal (ITAT) [2009-TIOL-666-ITAT-BANG] in the case of Bovis Lend Lease (India) Pvt. Ltd. (Taxpayer) on the taxability of payments towards reimbursement of cost forservices provided by a group entity. The ITAT held that such payme...

Read More

Time limit prescribed for issuance of notice under section 143(2)(i) or 143(2)(ii) of IT Act

Bholanath R. Shukla Vs ITO (ITAT Mumbai) - 8. We have considered he submissions made by both the sides, material on record and orders of the authorities below. We find that the question, before US, is whether limited scrutiny proceedings and regular scrutiny proceedings are independent of each other or not and, therefore, notice issued for l...

Read More

In cases of a group, coordinated investigation is a relevant ground for transfer of its case under section 127 of IT Act

Sahara India Commercial Corpn. Ltd. Vs CIT (Calcutta High Court) - Section 127 does not spell out under what facts and circumstances a transfer of a case can be made. However, in a case of inter-city transfer statute requires compliance of two requirements –first, to vie the assessee a reasonable opportunity of hearing, wherever it is possible to do so and second...

Read More

Applicability of section 292B of IT Act in case return contains any mistake, defect or omission

Nicholas Applegate South East Asia Fund Limited Vs Assistant Director of Income Tax (ITAT Mumbai) - Nicholas Applegate South East Asia Fund Limited Vs Assistant Director of Income Tax (ITAT Mumbai) - The question of application of section 292B cannot be prejudged by finding that return, notice, etc. is not as per the requirement of the statute and is/are invalid; the finding that the return or not...

Read More

SOP for Scrutiny of GST returns for FY 2017-18 and 2018-19

Instruction No. 02/2022-GST - (22/03/2022) - CBIC vide Instruction No. 02/2022-GST | Dated: 22nd March, 2022 released Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19  which contains Relevant statutory provisions (Section 61- Scrutiny of returns, Rule 99-Scrutiny of returns), Basis for Selection of GST ret...

Read More

MahaGST: GST scrutiny parameters & issues in return scrutiny

Internal Circular No. 01/A of 2022 - (17/01/2022) - To ensure the correct and completeness of the compliance made by registered taxpayers the statutory mechanism of scrutiny of returns has been provided in section 61 of the GST Act(s). The guidelines for undertaking return scrutiny and subsequent actions thereto are issued vide above referred Interna...

Read More

Guidelines for compulsory complete Income Tax Scrutiny during FY 2021-22

F. No. 225/61/2021/ITA-II - (10/06/2021) - Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2021- 22 - conduct of assessment proceedings in such cases...

Read More

Time for compulsory selection of returns for Scrutiny extended

F.No.225/126/2020/ITA-II - (30/09/2020) - CBDT extended the date for selection of cases for Compulsory Scrutiny on the basis of prescribed parameters, as communicated vide Board's letter dated 17.09.2020, from 30th September,2020 to 31st October,2020....

Read More

Compulsory Complete Income Tax Scrutiny Guidelines during FY 2020-21

F.No.225/126/2020/ITA-II - (17/09/2020) - Keeping in view of the Faceless Assessment Scheme,2020 implemented by the Department and the difficulties being faced amid COVID-19 pandemic, the parameters for compulsory selection of returns for Complete Scrutiny during Financial Year 2020-21 and conduct of assessment proceedings in such cases are...

Read More

Recent Posts in "Scrutiny Criteria"

Interim SOPs for scrutiny of GST returns for FY 2017-18 & 2018-19

Instruction No. 02/2022-GST 22/03/2022

Interim Standard Operating Procedure (SOPs) issued by CBIC for scrutiny of returns for FY 2017-18 and 2018-19 This is to apprise you with the detailed Standard Operating Procedure (‘SOP’) for scrutiny of returns for FY 2017-18 and 2018-19 issued by the Central Board of Indirect Taxes and Customs (‘CBIC’) vide Instruction No. 02/20...

Read More

Guideline for Scrutiny of GST returns for FY 2017-18 and 2018-19

Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19 –  CBIC has issued an Instruction to Department on Standard Operating Procedure (SOP) on 22nd March, 2022 for Scrutiny of GST returns for FY 2017-18 and 2018-19 vide instruction No 02/2022-GST. The instruction inter-alia discusses on methodolo...

Read More

Scrutiny of GST returns for 2017-18 and 2018-19

Scrutiny of GST returns for 2017-18 and 2018-19 to Commence- Instructions Issued by CBIC GST was implemented from 1st July 2017 and the GST annual returns and GST Audit Reports were filed for the years 2017-18 & 2018-19. There were no much queries from the department about the filings. All of us struggled a lot […]...

Read More

SOP for Scrutiny of GST returns for FY 2017-18 and 2018-19

Instruction No. 02/2022-GST 22/03/2022

CBIC vide Instruction No. 02/2022-GST | Dated: 22nd March, 2022 released Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19  which contains Relevant statutory provisions (Section 61- Scrutiny of returns, Rule 99-Scrutiny of returns), Basis for Selection of GST returns for scrutiny, Proper officer for sc...

Read More

MahaGST: GST scrutiny parameters & issues in return scrutiny

Internal Circular No. 01/A of 2022 17/01/2022

To ensure the correct and completeness of the compliance made by registered taxpayers the statutory mechanism of scrutiny of returns has been provided in section 61 of the GST Act(s). The guidelines for undertaking return scrutiny and subsequent actions thereto are issued vide above referred Internal Circular....

Read More

CBDT Issued Guidelines for Compulsory Selection of Returns for Complete Scrutiny for F.Y. 2021-22

On 10th June, 2021, CBDT issued Guidelines prescribing framework for Compulsory Selection of returns for Complete Scrutiny during the Financial Year 2021- 22 to all PCC/CC/Pr.DG/DG of Income Tax. Study of these guidelines may help taxpayer analyze, as to under which category it falls. Framework is categorized as under: 1. Cases  related ...

Read More

Guidelines for compulsory complete Income Tax Scrutiny during FY 2021-22

F. No. 225/61/2021/ITA-II 10/06/2021

Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2021- 22 - conduct of assessment proceedings in such cases...

Read More

Time for compulsory selection of returns for Scrutiny extended

F.No.225/126/2020/ITA-II 30/09/2020

CBDT extended the date for selection of cases for Compulsory Scrutiny on the basis of prescribed parameters, as communicated vide Board's letter dated 17.09.2020, from 30th September,2020 to 31st October,2020....

Read More

Use of section 144A of the Income Tax Act 1961

Assessments under Income Tax Act 1961 are made U/S 143, 144, 147, 153. The criteria’s for selection of cases for scrutiny has been increased. While making the assessment the assessing officer has to appreciate all the facts properly. If there is any misinterpretation of facts it may result in injustice to the assessee. Some times when t...

Read More

Compulsory Complete Income Tax Scrutiny Guidelines during FY 2020-21

F.No.225/126/2020/ITA-II 17/09/2020

Keeping in view of the Faceless Assessment Scheme,2020 implemented by the Department and the difficulties being faced amid COVID-19 pandemic, the parameters for compulsory selection of returns for Complete Scrutiny during Financial Year 2020-21 and conduct of assessment proceedings in such cases are prescribed as under:...

Read More

Browse All Categories

CA, CS, CMA (6,069)
Company Law (8,348)
Corporate Law (10,098)
Custom Duty (9,262)
DGFT (4,802)
Excise Duty (4,746)
Fema / RBI (5,194)
Finance (5,597)
Income Tax (41,536)
SEBI (4,482)
Service Tax (3,981)

Search Posts by Date

July 2022
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031