The CBDT instruction /guideline on selection of scrutiny during FY 2013-14 should be read carefully, because if the selection of your case is not in accordance with this instruction, such a proceeding or assessment order has been held illegal and likely to be quashed. So , the first thing to do when you are served with a notice u/s 143(2) which shows that your case has been selected for scrutiny , is to know whether your case has been selected under CASS ( computerized selection of scrutiny cases ) or manual selection . If it is selected through CASS, no problem, however, if selection of your case is done manually, it has to be only in accordance with CBDT instruction 10/2013.
Scrutiny Selection Must be According to Board’s Guideline
Judicial orders quashing Assessment orders for non selection of case in accordance with scrutiny guidelines are many. These are :