Constitution of CASS Committee for FY 2016-17 to suggest modification/new rules, for effective scrutiny selection-CBDT

Constitution of CASS Committee for FY 2016-17 to suggest modification/new rules, new rules, changes in ITRs/forms for effective scrutiny selection-CBDT

Income Tax basic scrutiny is conducted under section 143 of the Income Tax Act, 1961. Fundamentally, scrutiny is based on risk-analysis conducted through computer- assisted programme and also manually with reference to broad parameters decided every year for the entire tax-payer population, inter-alia, considering factors like gross income, deductions and exemptions claimed, legal issues involved inlitigation, quantum and nature of specific transactions, status of assessees,etc.

There are two types of scrutiny selections:
(a) Compulsory Computer Assisted Selection of cases for Scrutiny (CASS) (To read more on CASS click here >>)
(b) Manual Selection of cases for Scrutiny

CBDT has constituted a CASS committee for the FY 2016-17. The relevant office order is as under.

DIRECTORATE OF INCOME TAX {SYSTEMS)
ARA Centre, Ground Floor, E-2, Jhandewalan  Extension, New Delhi-110055
Phone: 0120-2770061,  Email: abkkumar@incometax .gov.in

F.No:. DGIT(S)/ADG(S)-2/CASS  2016-17/93/2016                                                                      Dated: 02.11.2016

OFFICE ORDER

Subject: Constitution of CASS Committee for F.Y. 2016-17.

2. The CASS committee for F.Y . 2016-17 has been constituted with following members:

1. Shri S. Rathore, DGIT(Risk Assessment)-Chairman
2. Shri Zakir  Thomas,  ADG(Risk  Assessment)-Member
3. Shri Rathinasamy, Addl. DG(Vig.)(South), CBDT-Member
4. Shri Ravichandran, DIT(I&CI), Bengaluru-Member
5. Shri Sanjai Kumar Verma, CIT (Inti. ), Bengaluru-Member
6. Shri K. Gupta, CIT (Inti. Tax-2), Mumbai-Member
7. Shri Satish Sharma , CIT (TDS-1), Mumbai-Member
8. Shri Mahesh Kumar, CIT (Transfer Pricing-3),Mumbai-Member
9. Shri Shelly Jindal, CIT(Exemption), Mumbai-Member
10. Shri Kamlesh Varshney, CIT(Intl. Tax .-2), Delhi-Member
11. Shri Sanjeev Singh, ADG(S)-2, Delhi-Member
12. Shri Sameer Sharma, CIT,Range-10, Delhi-Member
13. Shri Rajeev Ranka, Add CIT, LTU, Delhi-Member
14. Shri Ritesh Parmar, CIT(Hqrs.), Ludhiana-Member
15. Shri Rajesh Chandra, JDIT(Inv .), Delhi-Member
16. Shri Ashish Sinha, DDIT(RA), Delhi-Member
17. Shri Rajshekar , DDIT(CPC-2) , Bengaluru-Member
18. Shri Abhishek Kumar, JDIT(S)- 2(2), Delhi-Member Secretary

3. Terms of reference for the CASS Committee are as follows:-

(i) Analysis of suggestions received from field
(ii) Recommendation of modification or removal of existing rules.
(iii) Recommendation of introduction of new rules.
(iv) Recommending changes in Income Tax Returns, Income Tax Forms, Third Party information , to enable effective scrutiny selection .

4. This issues with the approval of Member (L&C) and Pr. DGIT(Systems)

(Abhishek Kumar)
JDIT (Systems)-2(2)
New Delhi

• Registration u/s 12AB granted as activities fall under general public utility, if not education as claimed
• How a loan amount was utilised wouldn’t constitute failure to discharge onus u/s 68
• No addition based on third party information in form of unsigned excel sheet – ITAT
• Shagun money received on occasion of marriage not taxable income – ITAT
• There is no statutory requirement to maintain cash book for salaried individual – ITAT