AST - Instruction No. 138

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

F. No. DIT(S)-2/CASS/2014-15/16167                                                                                      Date: 18-09-2015

To

The Pr. Chief Commissioner of Income-tax I Chief Comm i ssioner of Income-tax (By Name) Ahmedabad I Allahabad I Amritsar I Bangalore I Baroda I Bhopal I Bhubaneswar I Bareilly I Chandigarh I Chennai I Cochin I Coimbatore I Dehradun I Delhi I Durgapur I Guwahati I Hubli I Hyderabad I Indore/ Jaipur I Jalpaiguri I Jodhpur I Kanpur I Kolkatta I Lucknow I Ludhiana I Madurai I Meerut I Mumbai I Nagpur I Nashik I Panaji I Panchkula I Patna I Pune I Raipur I Rajkot I Ranchi I Shimla I Shillong I Surat I Thane I Trichy I Trivandrum I Udaipur I Vishakhapatnam; and

The Commissioner of Income-tax (By Name)
Ahmedabad (CO) I Bhubaneshwar (CO) I Bangalore (CO) I Bhopal (CO) I Chandigarh (CO) I Chennai (CO) I Delhi (CO) I Guhawati (CO) I Hyderabad {CO) I Jaipur {CO) I Kanpur {CO) I Kolkatta {CO) I Kochi (CO) I Lucknow (CO)/ Mumbai (CO) I Nagpur (CO) I Patna {CO) I Pune (CO)/.

Subject: 2nd Cycle of CASS for returns filed during Financial Year 2014-15 - Selection of cases for scrutiny through Computer Aided Scrutiny Selection (CASS) program on parameters decided by CBDT- regarding

Madam/Sir,

This is in reference to the subject mentioned above .

2. 2nd Cycle of program for Computer Aided Scrutiny Selection of Cases (CASS) for the current year has been finalized. The selected cases are now visible to the Assessing Officers. Assessing Officers are requested to ensure that all the notices issued under section 143(2) should be served to the assessees on or before 30.09.2015.

3. As you are aware the validity of most of Remote Security Authenticat i on (RSA) tokens will expire on 2ih September , 2015 (Refer letter F.No. ADG(S)-IV/2015-16, dated 21-08-2015 issued by ADG(S) - 4 in respect of ' Replacement of RSA Tokens'), therefore you are requested to make arrangements for issue of scrutiny notices u/s 143(2) well before the time barring date i.e. 30.09.2015.

4. AO  should  follow  the ‘AST Instruction  no. 137' which  has  already  been  issued  on 28-08-2015.

Yours faithfully ,

(Sanjeev Singh)
Addl. Director General of Income Tax (Systems)-2
New Delhi