Tag Archives: Computer Assisted Scrutiny System (CASS)

As a part of e-governance initiative to facilitate compliance, a taxpayer friendly measure in the form of a scheme for E assessment through e-mail has been introduced in seven cities of Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kolkata and Mumbai. Income tax department has already started seeking consent for use of …

Central Board of Direct Tax (CBDT) has approved and finalised the parameters for selection of cases under Computer Aided Scrutiny Selection of Cases (CASS) on 28-08-2015 and 1st cycle of all the notices selected under section 143(2) of income tax (CASS) has already been despatched by assessing officer. (AST – …

At present, income tax return filed by tax payers are mostly accepted by income tax department without any questions except processing and sending intimation u/s 143(1) of income tax Act.  In a very small percentage of cases scrutiny assessment are conducted u/s 143(3) of the income tax act and cases …

  In our earlier article Does the Income Tax Officer have the discretionary powers to take up scrutiny of IT returns? we have explained power of Income Tax Officer in selection of cases for income tax scrutiny. Income tax department is selecting cases for scrutiny under  “Limited Scrutiny selected under Computer Aided Scrutiny …

‘How come I received an income tax notice this year? I have been filing my returns for the last 10 years. So far, I didn’t get any notices. Has someone has tipped the department to take up my case for scrutiny?” are the questions asked to us by one of …