{"id":5385,"date":"2018-11-30T16:21:44","date_gmt":"2018-11-30T10:51:44","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=5385"},"modified":"2021-08-17T18:27:56","modified_gmt":"2021-08-17T12:57:56","slug":"cass-computer-aided-scrutiny-selection-updates-on-30thnovember2018","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/cass-computer-aided-scrutiny-selection-updates-on-30thnovember2018\/","title":{"rendered":"&#8216;LIMITED SCRUTINY&#8217; UPDATES ON 30th&#8217;NOVEMBER&#8217;2018"},"content":{"rendered":"<p><span style=\"text-decoration: underline;\"><strong><em>CASE UPDATES:<\/em><\/strong><\/span><\/p>\n<figure id=\"attachment_8635\" aria-describedby=\"caption-attachment-8635\" style=\"width: 653px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/11\/scrutiny.png\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-8635\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/11\/scrutiny.png\" alt=\"www.carajput.com; scrutiny\" width=\"653\" height=\"482\" \/><\/a><figcaption id=\"caption-attachment-8635\" class=\"wp-caption-text\">www.carajput.com; scrutiny<\/figcaption><\/figure>\n<ul>\n<li style=\"text-align: justify;\">It is explained by the Central Board of Direct Taxes (CBDT) that the\u00a0 limited scrutiny cases referred under CASS cycles in 2017 and 2018 where the issues referred to by the law scope\u00a0enforcement\/ intelligence\/ regulatory authority or agency.<\/li>\n<li style=\"text-align: justify;\">In <strong><em>CASS <\/em><\/strong>cycles 2017 and 2018, few cases were selected for scrutiny in form of \u2018Limited Scrutiny\u2019 case. In the cases of \u2018Limited Scrutiny\u2019 the officers appointed for the case cannot travel beyond those issues for which they were appointed for.<\/li>\n<li style=\"text-align: justify;\">The issues of several cases under \u2018Limited Scrutiny\u2019 information pointing out specific tax-evasion for the relevant year enforcement are asked by the filed authority. Agencies are available with the concerned Assessing Officer, however, in view of the restrictive nature of the restrictive nature of enquiry which can be made in \u2018Limited Scrutiny\u2019 cases, the same presently cannot be acted upon.<\/li>\n<li style=\"text-align: justify;\">After the Examination of issue properly, it was said by the board that the issue coming out in this from the information \u00a0can also be examined during the course of conduct of assessment proceedings in such \u2018Limited Scrutiny\u2019 with prior approval.<\/li>\n<li style=\"text-align: justify;\">It was said by the board that in Limited Scrutiny, assessing officer shall not expand the enquiry level for which the case was assigned for \u2018Limited Scrutiny\u2019 &amp; issue arising from nature of information,\u201d the Board said.<\/li>\n<li style=\"text-align: justify;\">The officers assigned for the same should duly record the reason for expansion of the scope of \u2018Limited Scrutiny\u2019 to the extent.<\/li>\n<li style=\"text-align: justify;\">For the proper monitoring in the cases provisions of Section 144A of the<a href=\"https:\/\/carajput.com\/income-tax-services.php\"> Income Tax Act, 1961<\/a> may be invoked in suitable cases.<\/li>\n<li style=\"text-align: justify;\">The mentioned aspects shall be applicable from the date of issue and shall apply to the pending \u2018Limited Scrutiny\u2019 case selected in <strong><em><span style=\"text-decoration: underline;\">CASS <\/span><\/em><\/strong>2017 and 2018 cycle.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>CASE UPDATES: It is explained by the Central Board of Direct Taxes (CBDT) that the\u00a0 limited scrutiny cases referred under CASS cycles in 2017 and 2018 where the issues referred to by the law scope\u00a0enforcement\/ intelligence\/ regulatory authority or agency. In CASS cycles 2017 and 2018, few cases were selected for scrutiny in form of &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[5951,5950,5949,5952],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/5385"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=5385"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/5385\/revisions"}],"predecessor-version":[{"id":16130,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/5385\/revisions\/16130"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=5385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=5385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=5385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}