SC: Statutory Authorities may Intervene When Housing Societies Delay Membership Decisions  ||  SC: Quasi-Judicial Authorities Cannot Exercise Review Powers Unless Expressly Granted By Statute  ||  SC: Special Court Cannot Order Confiscation While Appeal Against Attachment Confirmation is Pending  ||  SC: Photocopies are Not Evidence Unless Conditions for Leading Secondary Evidence are Proved  ||  Calcutta HC: Conviction under Essential Commodities Act Invalid if Stock Measured With a 'Stick'  ||  Kerala High Court: Universities Must Regulate Student Political Activities to Curb Campus Violence  ||  Calcutta HC: Accused Has No Right on Investigation Mode or Impleadment in Probe Writ  ||  Gauhati HC: POCSO Probes Must be Child-Friendly, With Sensitized Investigators to Ensure Clear Truth  ||  Kerala HC: Orders Barring Disclosure of Witness Statements Must State Reasons For Each Witness  ||  SC: Hard to Believe Married Woman Was Lured Into Sex by False Marriage Promise; Case Quashed    

Compulsory manual selection of cases for scrutiny during FY 2016-17- (Ministry of Finance ) (13 Jul 2016)

MANU/CBDT/0070/2016

Direct Taxation

The Central Board of Direct Taxes laid down fresh criteria and procedure for manual selection of returns or cases for compulsory scrutiny during the 2016-2017 financial year.

Monetary limits for picking up cases involving addition on a substantial and recurring question of law or fact in an earlier year, including transfer pricing cases, have been revised. Assessments including those involving search and seizure and where reassessment notice has been issued under the Income Tax Act 1961 will also be selected for scrutiny.

Assessment through e-mail is extended to scrutiny cases as well, including those for compulsory selection in Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kolkata and Mumbai. Assessees can opt out of email scrutiny by informing the assessing officer in writing.

Tags : MANUAL SELECTION   INCOME TAX   COMPULSORY SCRUTINY  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved