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Computer aided scrutiny selection cass

WebSep 26, 2014 · Such instances primarily occurred in cases selected for scrutiny under Computer Aided Scrutiny Selection ('CASS') for verification of specific information obtained from third party sources which apparently did not match with the details submitted by the taxpayer in the return- of-income. 2. Therefore, ... WebFeb 24, 2024 · It is also stated that cases are also being selected under CASS-2024 (Computer Aided Scrutiny Selection) on the basis of broad based selection filters and …

Instruction for ‘Limited Scrutiny’ under CASS are …

WebOct 8, 2013 · Compulsory Computer Assisted Selection of cases for Scrutiny (CASS) CASS based on risk based intelligent criteria was first introduced and first cycle was run … WebJan 4, 2024 · The terms of reference for the CASS Committee are also stated and include analysis of suggestions received from field authorities, recommendation of modification … how many actors have played martin fowler https://edwoodstudio.com

Instruction for ‘Limited Scrutiny’ under CASS are Retrospective

WebSep 26, 2014 · The CBDT has issued Instruction No. 7 of 2014 dated 26.09.2014 pointing out that in cases selected for scrutiny under Computer Aided Scrutiny Selection (‘CASS’), some AOs routinely call for information which is not relevant for enquiry into the issues to be considered. This has been causing undue harassment to the taxpayers and … WebJan 19, 2024 · The case was selected for scrutiny under Computer Aided Scrutiny Selection (CASS) and the assessment was completed under section 143(3) of Income Tax Act by making disallowance of agricultural income of Rs.5,00,000 and disallowance of expenses with respect to machinery maintenance of Rs.4,50,000. WebSep 6, 2024 · Through Computer Aided Scrutiny Selection (CASS), cases are being selected in two categories viz. Limited Scrutiny & Complete Scrutiny in a centralized manner under CASS-2024. CASS is a system-based method for scrutiny selection which identifies the cases through data-analytics and three-hundred sixty-degree data profiling … high note 4 teacher\\u0027s book

Interesting Judgement: Addition during assessment in limited scrutiny

Category:Incometax Scrutiny Criteria for Computerised or Manual Selections

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Computer aided scrutiny selection cass

Scope of scrutiny in cases selected through Computer Aided …

Webwww.simplifiedlaws.com WebMar 21, 2024 · As per the instructions issued by the CBDT, the assessing officer (AO) is instructed to issue a notice with clear remarks -- ‘limited’ and ‘selected’ -- under computer-aided scrutiny selection (CASS). The assessing officer will limit the enquiry to the specified cases/ transactions only. The officer will also send a subsequent notice ...

Computer aided scrutiny selection cass

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WebDec 31, 2015 · Dated-29th of December, 2015. Subject: Scrutiny Assessments-some important issues and scope of scrutiny in cases selected through Computer Aided Scrutiny Selection (‘CASS’)-reg .-. The Central Board of Direct Taxes (‘CBDT’) , vide Instruction No. 7/2014 dated 26 09.2014 had clarified the extent of enquiry in certain … WebMar 28, 2024 · Legal ground raised related to the issue of making additions by the AO outside the limited scrutiny under Computer Aided Scrutiny Selection (‘CASS’) for the assessment year 2011-12 without obtaining the written approval of the concerned CIT. The issue for the limited scrutiny was to examine the source of cash deposits in the savings …

WebSep 1, 2015 · Computer Aided Scrutiny Selection (CASS): Cases are also being selected under CASS on the basis of broad based selection filters. List of such cases shall be separately intimated in due course by the Pr.DGIT (Systems) to the jurisdictional authorities concerned. 3. It is reiterated that the targets for completion of scrutiny assessments and ...

WebAug 3, 2024 · He would further state that the petitioner’s case was selected for scrutiny through Computer Aided Scrutiny Selection(CASS) in Income Tax Business Application Module and a notice under Section 143(2) of the Act was issued on 10.08.2024 by the Income Tax Officer Ward-2, Cuddalore. WebJun 2, 2012 · computer aided scrutiny selection ‘Systemically important’ platforms may face more scrutiny; angels investing in foreign startups meet forex hurdle The …

WebJul 8, 2024 · Computer Aided Scrutiny Selection (CASS): Cases are also being selected under CASS-2024 on the basis of broad based selection filters and in a non …

WebMay 11, 2024 · Income Tax - Most of the cases selected for Scrutiny are through Computer Aided Scrutiny Selection (CASS). Only a particular class of cases such as … how many actors have played maigrethttp://www.simplifiedlaws.com/limited-scrutiny-selected-under-computer-aided-scrutiny-selection-cass/ high note 4 workbook pdfWebJan 3, 2024 · Subject: Constitution of Computer Aided Selection of Cases for Scrutiny (CASS) Committee. 2. The CASS Committee has been re-constituted under … high note 4 teacher\\u0027s book pdfWebNov 30, 2024 · It is explained by the Central Board of Direct Taxes (CBDT) that the limited scrutiny cases referred under CASS cycles in 2024 and 2024 where the issues referred … high note 4 teacher\\u0027s book pdf скачатьWebSep 25, 2024 · Such instances primarily occurred in cases selected for scrutiny under Computer Aided Scrutiny Selection (‘CASS’) for verification of specific information obtained from third party sources which apparently did not match with the details submitted by the tax aver in the return of-income. 2. Therefore, for proper administration of the … high note 4 unit 4WebApr 6, 2024 · A system may be designed to examine the 3,379 cases with due promptitude and based on these assessments, new scenarios may be included in the Computer Aided Scrutiny Selection (CASS) for refining the process of selection of cases for scrutiny. high note 4 tests pdfWebRelated abbreviations. The list of abbreviations related to CASS - Computer Aided Scrutiny Selection high note 4 unit 1 test answers