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September 28, 2022

Guidelines for compulsory selection of returns for complete scrutiny during the FY 2022-23 procedure for compulsory selection in such cases

by CA Shivam Jaiswal in Circular and Notifications

Guidelines for compulsory selection of returns for complete scrutiny during the FY 2022-23 procedure for compulsory selection in such cases

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

North Block, New Delhi, 26th September, 2022

To

All Pr. Chief Commissioners of Income-tax/ Chief Commissioners of Income-tax All Pr. Director Generals of Income-tax/ Director Generals of Income-tax.

Madam/Sir

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 CBDT’s Guidelines dated 11.05.2022 and 03.06.2022 on the above-mentioned subject (copies enclosed).

2.  With reference to the above, I am directed to state that SI.No.2.2 of para no.2 of CBDT’s Guidelines dated 03.06.2022 shall be substituted as under:

Si. NoParameterProcedure for compulsory selection
2Cases pertaining to search & seizure/requisition
2.2Search  &  seizure/requisition on or after
01.04.2021: Assessments in cases arising from
search & seizure actions/requisitions u/s 132/132A conducted on or after 01.04.2021.
The cases shall be selected for scrutiny  with  prioradministrative   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.
  • All other contents of the said Guidelines will remain unchanged.
  • The above may be brought to the notice of all concerned for necessary compliance.

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