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May 12, 2022

Guidelines for compulsory selection of Income Tax Returns for Scrutiny purposes by CBDT dtd.11.05.2022

by CA Shivam Jaiswal in Circular and Notifications

Guidelines for compulsory selection of Income Tax Returns for Scrutiny purposes by CBDT dtd.11.05.2022

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes (ITA-II division)

Subject: Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23 — procedure for compulsory selection in such cases — regarding.

Kindly refer to the above.

2. The parameters for compulsory selection of returns for Complete Scrutiny during Financial Year 2022-23 and procedure for compulsory selection in such cases are prescribed as under:

S No.ParameterProcedure for compulsory selection
1Cases pertaining to survey u/s 133A of the Income-tax Act,1961(Act)
Returns filed for the assessment year relevant to the previous year in which survey was conducted under section 133A of the Act subject to exclusion below: Exclusion: Cases, where following conditions are satisfied, are excluded from selection for compulsory scrutiny books of accounts, documents, etc. were not impounded;returned income (excluding any disclosure of hitherto undisclosed     income made during the Survey) is not less than returned
income of preceding assessment year; andassessee has not retracted from the disclosure referred to in point 2 above.
The cases shall be selected for compulsory scrutiny with prior administrative approval of Pr.  CIT/Pr.DIT/CIT/DIT concerned, who shall ensure that such cases are transferred to Central Charges u/s 127 of the Act within 15 days of service of notice u/s 143(2) of the Act by the Assessing Officer concerned.
2Cases pertaining to Search and Seizure 
 Assessments in Search and Seizure cases to be made under section(s) 153A, 153C read with section 143(3) of the Act and also for return filed for assessment year relevant to previous year in which the Search was conducted under section 132 or requisition was made under section 132A of the Act.  The cases shall be selected for compulsory scrutiny with prior administrative approval of Pr. CIT/Pr.DIT/CIT/DIT concerned, who shall ensure that such cases are transferred to Central Charges u/s 127 of the Act within 15 days of service of notice u/s 143(2)/142(1) of the Act by the Assessing Officer concerned Where such cases are not centralized and Return of Income is filed in response to notice u/s 153C, the Assessing Officer concerned shall serve notice u/s 143(2) of the Act. W here such cases are not centralized and no Return of Income is filed in response to notice u/s 153C, the Assessing Officer concerned shall serve notice u/s 142(1) of the Act calling for information.    
3.Cases in which notices u/s 142(1) of the Act, calling for return, have been issued & no returns have been furnished  
 Cases where no return has been furnished in response to a notice u/s 142(1) of the Act.  The Assessing Officer shall upload the underlying documents, on the basis of which notice u/s 142(1) was issued, on ITBA, for access by National Faceless Assessment Centre (NaFAC) The Directorate of Income-tax (Systems) shall forward these cases to NaFAC, which will take further necessary action. Notice u/s 142(1) of the Act calling for information shall be served on the assessee through NaFAC.
4Cases in which notices u/s 148 of the Act have been issued
 Cases where return is either furnished or not furnished in response to notice u/s 148 of the Act.Cases, where notices u/s 148 of the Act have been issued pursuant to search & seizure/survey actions conducted on or after the 1st day of April, 2021: These cases shall be selected   for compulsory scrutiny with prior administrative approval of Pr. CIT/Pr.DIT/CIT/DIT concerned who shall ensure that such cases, if lying outside Central Charges, are transferred to Central Charges u/s 127 of the Act within 15 days of service of notice u/s 143(2)/142(1) of the Act calling for information by the Assessing Officer concerned. Cases not covered in (i) above:
The Assessing Officer shall upload the underlying documents, on the basis of which notice u/s 148 was issued, on ITBA, for access by NaFAC. The Directorate of Income-tax (Systems) shall forward these cases to NaFAC, which will take further necessary action. Notice u/s 143(2)/142(1) of the Act calling for information shall be served on the assessee through NaFAC.

Read more from the below Attached pdf

Guidelines-for-Compulsory-Selection-of-Returns_F.Y.-2022-23.

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