The Assessment Order Is Invalid , If Your Case Selected for Scrutiny Contrary to Instruction !

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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 Рone 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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