Yesterday, the news of CBDT instruction for manual selection of scrutiny for FY 2014-15 case was published for readers. It is advised that all teh conditions are properly noted and when you ( unfortunately !) receives the notice for scrutiny u/s 143(2) , the first thing is to check whether it is as per CBDT instruction. In this regard, please note that the cases are selected for scrutiny in two ways – one through computerized system , known as CASS and other manually by assessing officer. The notice which you receive will show , it if was slected under CASS. If the notice is not showing word CASS, 99.99% , it was selected manually . So , those types of cases, it is advised that it should be checked if the selection was in accordance with the he CBDT instruction.
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