site stats

Computer aided scrutiny selection cass

WebSep 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 … 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 …

Tax talk: Simplifying the process of scrutiny assessment

WebIn addition to manual selection of cases, the computer-aided scrutiny selection (CASS) would ... The criteria for compulsory manual selection of cases for scrutiny for the current year, FY 2015–16 has been compared with those in FYs 2013-14 and 2014-15 in … 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 … dhl shop olching https://karenneicy.com

Instruction for ‘Limited Scrutiny’ under CASS are …

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 ... WebNov 30, 2015 · Now most of the cases are selected for scrutiny through Computer Aided Scrutiny Selection (CASS) based on either Annual Information Return (AIR) data or … 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 … cillben building

Computer Aided Selection Of Cases For Scrutiny (CASS): CBDT ...

Category:CBDT Clips AO’s Power To make Fishing Enquiry In CASS cases

Tags:Computer aided scrutiny selection cass

Computer aided scrutiny selection cass

List for Computer assisted scrutiny selection (CASS) …

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 in a non-discretionary manner in two ... WebSep 12, 2024 · the cases to be selected for scrutiny should be based on “TP risk parameters” either under the Computer Aided Scrutiny Selection (CASS) or under compulsory manual selection process. CBDT’s instruction in this regard does not contain what exactly are the risk factors but the same may be available to the revenue authorities …

Computer aided scrutiny selection cass

Did you know?

WebWhat are various cases of Scrutiny Assessment? Most of the cases selected for Scrutiny are through Computer Aided Scrutiny Selection (CASS). Only a particular class of cases such as those involving Search, Survey and Reopening of Assessment etc. come under Compulsory Scrutiny. A small Number of cases are manually selected by the Assessing … WebSep 10, 2015 · CBDT Instruction on scrutiny selected under Computer Aided Scrutiny Selection (CASS): CBDT vide instruction no. 7/2014 dated 26.09.2014, directs that the …

WebFeb 28, 2012 · The Criteria for selection of cases under scrutiny in other cases is given under For Financial Year 2011-12 Where value of international transaction as defined u/s. 92B exceeds Rs.15 Crore. 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 ... 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 ...

WebEach computer was tested against the minimum and recommended requirements of over 8,500 of the latest PC games. Click here for more options. MIN: REC: 0: MIN: REC: MIN: … Webwww.simplifiedlaws.com

WebDec 31, 2015 · As far as the returns selected for scrutiny through CASS-2015 are concerned , two type of cases have been selected for scrutiny in the current Financial …

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, ... dhl shop perchaWebJun 22, 2024 · Kintukumar Ambalal Patel Vs DCIT (ITAT Ahmedabad) The subject raised for the assessee in further ground is that the learned CIT-A erred in confirming the order from the AO by expanding the scope of limited scrutiny assessment to complete scrutiny without requires approval. Ld. AR further claimed that one Assessing Officer has … dhl shop ottobrunnWebJan 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 … dhl shop osterodeWebDec 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 … cill boardWebJan 3, 2024 · Subject: Constitution of Computer Aided Selection of Cases for Scrutiny (CASS) Committee. 2. The CASS Committee has been re-constituted under … dhl shop paderbornWebJun 27, 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 … cill boulevardWebMay 24, 2024 · Scrutiny cases are also being selected under Computer Aided Scrutiny Selection (CASS) based on broad-based selection parameters. ... Scrutiny of a tax return is a regular process and a taxpayer ... dhl shop offenbach am main