Selection of scrutiny for the cases selected manually on the basis of recommendations of CPC for AY 2013-14

Selection of scrutiny for the cases selected manually on the basis of recommendations of CPC for AY 2013-14

AST- Instruction No. 141

DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground Floor, E-2,
Jhandewalan Extension, New Delhi-110055

F.No. DGIT(S)/ADG(S)-2/CASS/2014-15                                                                       

Dated: 22.03.2016

To,
All Principal Chief Commissioners of Income-Tax All Chief Commissioners of Income-Tax
All Principal Commissioners of Income-Tax
All Commissioners of Income-Tax (CO & Admn.)

Sir/Madam,

Sub:-  Reasons for selection of scrutiny for the cases selected manually on the basis of recommendations  of CPC-A.Y. 2013-14-  reg.

Communications have been received from field offices that the Assessing Officers are unable to view the reasons for selection for scrutiny in the ITD system for the cases which are manually selected on the basis of suggestions by CPC as the window to retrieve the reasons has been disabled.

The functionality for viewing such cases which are selected by AO under Manual Scrutiny on the basis of suggestions by CPC for A.Y . 2013-14 and for which order u/s. 143(3) of the Act has still not been passed, has been enabled in the lTD system and can be accessed by entering the following path in ITD System.

“AST → Processing→ CPC Interface→ List of scrutiny cases from CPC”

Yours faithfully,

Sanjeev Singh
Addl Director general (Systems)-2

• PCIT cannot invoke the revisionary jurisdiction u/s 263 on instance of Assessing Officer
• AO can’t disturb income returned by assessee, without issue of notice u/s 143(2) – ITAT
• Source of cash being sales proceeds of household items upon sale of flat is plausible
• CPC was not justified in making the disallowance u/s 40a(ia) for non deduction of TDS
• No addition when cash deposited in bank was available as cash in hand in the books