CBDT Curtails Power of CCIT of Selection of Any Case for Scrutiny !

Central Board of Direct Tax ( CBDT ) has issued instruction for compulsory manual selection of scrutiny cases during the financial year 2015-16 . One of the surprising omission is blanket power to the CCIT /DGIT for  selection of any case for scrutiny. So , during this year , only cases which falls within the criteria laid down by the instruction 08/2015 dated 31st August 2015 can be selected for the scrutiny. Neither A.O , nor commissioner or CCIT has got power to select any case for scrutiny beyond the CBDT instruction. Remember, if any case is selected for scrutiny  in contravention of the said instruction, TRIBUNAL & Courts have held such selection bad in law. Here are major points for you to understand and see if your case will be one which will be selected for scrutiny:

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