Computer aided scrutiny selection cass
WebSep 26, 2014 · Such instances primarily occurred in cases selected for scrutiny under Computer Aided Scrutiny Selection ('CASS') for verification of specific information obtained from third party sources which apparently did not match with the details submitted by the taxpayer in the return- of-income. 2. Therefore, ... WebHome - Central Board of Direct Taxes, Government of India
Computer aided scrutiny selection cass
Did you know?
WebNov 30, 2024 · It is explained by the Central Board of Direct Taxes (CBDT) that the limited scrutiny cases referred under CASS cycles in 2024 and 2024 where the issues referred … WebJan 19, 2024 · The case was selected for scrutiny under Computer Aided Scrutiny Selection (CASS) and the assessment was completed under section 143(3) of Income Tax Act by making disallowance of agricultural income of Rs.5,00,000 and disallowance of expenses with respect to machinery maintenance of Rs.4,50,000.
WebJun 22, 2024 · Kintukumar Ambalal Patel Vs DCIT (ITAT Ahmedabad) The subject raised for the assessee in further ground is that the learned CIT-A erred in confirming the order from the AO by expanding the scope of limited scrutiny assessment to complete scrutiny without requires approval. Ld. AR further claimed that one Assessing Officer has … WebMar 28, 2024 · Legal ground raised related to the issue of making additions by the AO outside the limited scrutiny under Computer Aided Scrutiny Selection (‘CASS’) for the assessment year 2011-12 without obtaining the written approval of the concerned CIT. The issue for the limited scrutiny was to examine the source of cash deposits in the savings …
WebSep 12, 2024 · the cases to be selected for scrutiny should be based on “TP risk parameters” either under the Computer Aided Scrutiny Selection (CASS) or under compulsory manual selection process. CBDT’s instruction in this regard does not contain what exactly are the risk factors but the same may be available to the revenue authorities … WebJan 4, 2024 · The terms of reference for the CASS Committee are also stated and include analysis of suggestions received from field authorities, recommendation of modification …
WebJul 14, 2016 · Computer Aided Scrutiny Selection (CASS): Cases are also being selected under CASS-2016 on the basis of broad based selection filters. List of such cases has been/is being separately intimated by the Pr.DGIT(Systems) to the jurisdictional authorities concerned. 3. As a taxpayer friendly measure, to reduce the departmental interface with …
Webwww.simplifiedlaws.com fila belt bagWebFeb 28, 2012 · The Criteria for selection of cases under scrutiny in other cases is given under For Financial Year 2011-12 Where value of international transaction as defined u/s. 92B exceeds Rs.15 Crore. Cases where there was addition of Rs.10 Lacs or more in earlier assessment year and question of law or fact is confirmed in appeal or pending before ... fila cipő nőiWebFeb 24, 2024 · It is also stated that cases are also being selected under CASS-2024 (Computer Aided Scrutiny Selection) on the basis of broad based selection filters and in a non-discretionary manner in two ... fila cipő férfiWebSep 25, 2024 · Such instances primarily occurred in cases selected for scrutiny under Computer Aided Scrutiny Selection (‘CASS’) for verification of specific information obtained from third party sources which apparently did not match with the details submitted by the tax aver in the return of-income. 2. Therefore, for proper administration of the … hrum saham apaWebRelated abbreviations. The list of abbreviations related to CASS - Computer Aided Scrutiny Selection fila bucket hat amazonWebJul 8, 2024 · Computer Aided Scrutiny Selection (CASS): Cases are also being selected under CASS-2024 on the basis of broad based selection filters and in a non … hruhaulWebMar 21, 2024 · As per the instructions issued by the CBDT, the assessing officer (AO) is instructed to issue a notice with clear remarks -- ‘limited’ and ‘selected’ -- under computer-aided scrutiny selection (CASS). The assessing officer will limit the enquiry to the specified cases/ transactions only. The officer will also send a subsequent notice ... hrum laporan tahunan