case was
selected for scrutiny assessment under Computer Aided Scrutiny
Selection [CASS] for the cash deposits in the savings bank account.
Hence, notice
scope of scrutiny in
cases selected through Computer Aided Scrutiny Selection ('CASS')-reg .-
The Central Board of Direct Taxes ('CBDT'), vide ... taxpayer with the remark "Selected under Computer Aided Scrutiny
Selection (CASS)". The functionality in AST is being modified suitably to flag the
reasons
said reply and submitted that a letter dated 20.12.2016 in
compliance to CASS. Ld A.R. submitted that as per note sheet entry dated ... furnish details and explanation in respect of to reasons of CASS selection, which
were verified and examined by the AO and all relevant papers were
cases selected for scrutiny, either under the Computer Assisted
Scrutiny Selection [CASS) system or under the compulsory manual
selection system (in accordance with the CBDT
cases selected under CASS 2015 which are pending scrutiny cases as well
as cases selected/being selected under the CASS 2016."
6.1 Earlier preceding ... issues and scope of scrutinyin cases
selected through Computer Aided Scrutiny Selection ('CASS')-reg .-
The Central Board of Direct Taxes ('CBDT
scope of scrutiny
in cases selected through Computer Aided Scrutiny Selection ('CASS')-reg .-
The Central Board of Direct Taxes ('CBDT'), vide ... cases selected under
CASS :
The said Instruction is applicable where the case is selected for scrutiny
under CASS only on the parameter
made pursuant to the notice/s issued under
Computer Aided Scrutiny Selection (CASS).
It is, therefore, prayed that the assessment made by the Learned
Case selected for scrutiny through Computer
Assisted Scrutiny Selection (CASS). Notices u/s 143(2) &
142(1) of the Act were duly served upon
case was selected for complete
scrutiny under Computer Assisted Scrutiny Selection ("CASS"). Accordingly,
notice u/s 143(2) of the Income
case was selected for limited scrutiny under
Computer Aided Scrutiny Selection (CASS), inter alia, on the
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ITA No.120/PUN/2021
Sanjay Amlokchand Muthiyan