CBDT Admits Harassment! Restricts Enquiry in CASS Scrutiny Cases Selected During FY 2014-15 ?

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The first anxiety moment for a tax payer is when he receives a notice from the income tax department which tells him to appear before the his assessing officer with books of accounts and other documents on a stipulated time and date as given in the said notice. The provision under which such notice is issued is section 143(2) of the Income Tax Act. This year also i.e FY 2014-15 for scrutiny , such notice u/s 143(2) has been issued – for CASS selected case and manually selected scrutiny cases . Please note that any notice issued for scrutiny after 30/09/2013 for the return filed during FY 2013-14 is bad in law. This site has already published what you should do when a scrutiny notice is served and also in a scrutiny case , the power of the A.O is not unfettered. Please read what an A.O can not do in a scrutiny case. Now CBDT has issued instruction to assessing officer how he/she should proceedin a case of scrutiny selected during Fy 2014-15 where following are the reasons

  1. The case is selected for any AIR ( Annual Information Report) information. or
  2. The case is selected because of CIB information  or
  3. The case is selected for any mismatch in 26AS statements
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