Tag: cass
CIT(A) can not dismiss appeal in limine for non filing of written submissions by assessee In a recent judgment, the Agra ITAT has held that CIT(A) can not dismiss appeal in limine for not filing written submissions without deciding the issues on merits as per law in terms …
Loan obtained preceded by cash deposit of exact amount in lenders account held to be cash credit u/s 68 as the explanation offered was not found to be satisfactory ABCAUS Case Law Citation:ABCAUS 3671 (2023) (02) ITAT In the instant case, the assessee had challenged the order passed …
CASS 2020 Cycle for income tax scrutiny of returns (ITRs) of A.Y. 2019-20 for current year – CASS 2020 Instruction No, 1 CBDT has finalised Computer Assisted Scrutiny Selection (CASS) 2020 Cycle for income tax returns (ITRs) of A.Y. 2019-20 for the current year. The CBDT has approved …
Claim of agricultural income allowed in view of ownership of large land, girdwari and village sarpanch certificate ABCAUS Case Law CitationABCAUS 3436 (2021) (01) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in part confirming the additions made by the Assessing …
Defective returns selected under CASS Scrutiny if defects are not removed AO to pass assessment order u/s 144 as if no return was filed by the assesse DIRECTORATE OF INCOME TAX (SYSTEM)ARA Center, Ground Floor, E-2, Jhandewalan Extension,New Delhi -110055 F.No. System/ITBA/CASSlDefective returns/17 -18/ Dated : 12.12.2017 To,The …
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 …
CBDT has recently issued Computer Aided Scrutiny Selection (CASS) Instruction No. 3 dated 16/09/2016. regarding Income Tax Business Application (ITBA)-Assessment Module-CASS Cycle-3. The main highlights of the CBDT CASS instructions No. 3 are as under: Limited and Complete ScrutinyAs per the Instruction, this year in CASS, two types …
