primarily
occurred in cases selected for scrutiny under Computer Aided Scrutiny Selection
('CASS') for verification of specific information obtained from third party sources ... taxpayer with the remark "Selected under Computer
Aided Scrutiny Selection (CASS)". The functionality in AST is being modified
suitably to flag the reasons
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 was selected for scrutiny under
Computer Assisted Scrutiny Selection (CASS) and a notice under Section
143 (2) of the Act was served upon
increase in unsecured loans is
one of the reasons for CASS selection, but the details of loan
creditors, confirmation from them etc. appear to have
CASS" based on the AIR information. The
reasons for selection of CASS include that as follows :-
3
ITA No.637/PUN/2013 ... income, reflect the details of the case and reasons for scrutiny selection
under CASS. In addition to the same, the assessee furnished individual
transaction
where the case was selected for scrutiny through Computer Aided
Scrutiny Selection (CASS) for the reason, i.e. "low profit before interest and
taxes ... learned Authorized
Representative for the assessee stressed that where the
selection was not through CASS but was manually made, then
the previous approval
learned Authorized Representative for the assessee
stressed that where the selection was not through CASS but was manually
made, then the previous approval ... case of assessee was not selected for
scrutiny under CASS but was selected manually. For selection of any
return for scrutiny manually by the Assessing
case
of assessee was picked up for scrutiny under CASS. The reason for selection
was mentioned in the preliminary questionnaire issued to the assessee along ... learned Authorized
Representative for the assessee stressed that where the
selection was not through CASS but was manually made, then
the previous approval
learned Authorized Representative for the assessee stressed that
where the selection was not through CASS but was manually made,
then the previous approval ... case of assessee
was not selected for scrutiny under CASS but was selected manually.
For selection of any return for scrutiny manually by the Assessing
learned Authorized
Representative for the assessee stressed that where the
selection was not through CASS but was manually made, then
the previous approval ... case of
assessee was not selected for scrutiny under CASS but was
selected manually. For selection of any return for scrutiny
manually by the Assessing
