2015, dated 29.12.2015,
scrutiny in cases selected through Computer Aided Scrutiny Selection (CASS) is to be confined
only to the specific reasons/issues for which ... scope of scrutiny in cases selected
through Computer Aided Scrutiny Selection ('CASS') - Reg.-
The Central Board of Direct Taxes ('CBDT'), vide
case was selected for scrutiny through system under computer
assisted scrutiny selection (CASS). Accordingly, the statutory notice under section ... scrutiny under CASS. As we all are aware that this scheme of CASS is an
automated random computer based selection system and it focuses
2015,
dated 29.12.2015, scrutiny in cases selected through
Computer Aided Scrutiny Selection (CASS) is to be confined
only to the specific reasons/issues for which ... scope of scrutiny in cases selected through Computer Aided
Scrutiny Selection ('CASS') - Reg.-
ITA No. 2485/Mum/2019
Bee Pee Textiles, Mumbai
share premium which was the
main reason for selection of the assessee's case under CASS as the assessee
has issued ... selected for
13 ITA 421/Mum/2017
scrutiny assessment under CASS selection on the grounds that the assessee
has received large premium. It is submitted
Limited Scrutiny' which were selected through Computer Aided Scrutiny
Selection in 'CASS Cycle 2015'. in these cases, it was stated that ... taxpayer with the remark ".Selected
under Computer Aided Scrutiny Selection (CASS)". The functionality in AST is
Selection
being modified suitably to flag
Counsel for the assessee Shri
Yogesh Thar referred to the CASS Selection Reason and Issue
which included reason for taxable income shown in the revised
case was selected for scrutiny under Computer Aided
Scrutiny Selection (CASS). The notice under section 143(2) of the Act
dated 18.09.2017 was originally served
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
made pursuant to the notice/s issued under
Computer Aided Scrutiny Selection (CASS).
It is, therefore, prayed that the assessment made by the Learned
assessee were selected for scrutiny through
Computer Aided Scrutiny Selection (CASS).Statutory notices
under section 143(2) were issued and served upon the assessee.
Thereafter
