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
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