2024 Computer aided scrutiny selection cass

Computer aided scrutiny selection cass

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August undefined, 2024

WebJul 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 … WebSubject: Scrutiny Assessments-some important issues and scope of scrutiny in cases selected through Computer Aided Scrutiny Selection ('CASS')-reg .-. The Central …

Income Tax Scrutiny Criteria - Tax Guru

Web2. Through Computer Aided Scrutiny Selection (CASS), cases are being selected in two categories viz. Limited Scrutiny & Complete Scrutiny in a centralized manner under CASS-2024. CASS is a system-based method for scrutiny selection which identifies the cases through data-analytics and three-hundred sixty WebMay 24, 2024 · Scrutiny cases are also being selected under Computer Aided Scrutiny Selection (CASS) based on broad-based selection parameters. ... Scrutiny of a tax return is a regular process and a taxpayer ... his and hers gif

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WebFeb 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 ... WebSep 1, 2015 · Computer Aided Scrutiny Selection (CASS): Cases are also being selected under CASS on the basis of broad based selection filters. List of such cases shall be separately intimated in due course by the Pr.DGIT (Systems) to the jurisdictional authorities concerned. 3. It is reiterated that the targets for completion of scrutiny assessments and ... WebDec 31, 2015 · Dated-29th of December, 2015. Subject: Scrutiny Assessments-some important issues and scope of scrutiny in cases selected through Computer Aided Scrutiny Selection (‘CASS’)-reg .-. The Central Board of Direct Taxes (‘CBDT’) , vide Instruction No. 7/2014 dated 26 09.2014 had clarified the extent of enquiry in certain … homestreet branch locations

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Constitution of Computer Aided Selection of Cases for …

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 … WebDec 31, 2015 · As far as the returns selected for scrutiny through CASS-2015 are concerned , two type of cases have been selected for scrutiny in the current Financial … homestreet branchesWebSep 26, 2014 · The CBDT has issued Instruction No. 7 of 2014 dated 26.09.2014 pointing out that in cases selected for scrutiny under Computer Aided Scrutiny Selection (‘CASS’), some AOs routinely call for information which is not relevant for enquiry into the issues to be considered. This has been causing undue harassment to the taxpayers and … homestreet bank seattle wa

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Computer aided scrutiny selection cass

Incometax Scrutiny Criteria for Computerised or Manual Selections

WebHome - Central Board of Direct Taxes, Government of India WebSep 6, 2024 · Through Computer Aided Scrutiny Selection (CASS), cases are being selected in two categories viz. Limited Scrutiny & Complete Scrutiny in a centralized manner under CASS-2024. CASS is a system-based method for scrutiny selection which identifies the cases through data-analytics and three-hundred sixty-degree data profiling …

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WebNov 30, 2015 · Now most of the cases are selected for scrutiny through Computer Aided Scrutiny Selection (CASS) based on either Annual Information Return (AIR) data or non-reconciliation with 26AS data. WebMay 11, 2024 · Income Tax - Most of the cases selected for Scrutiny are through Computer Aided Scrutiny Selection (CASS). Only a particular class of cases such as …

WebEach computer was tested against the minimum and recommended requirements of over 8,500 of the latest PC games. Click here for more options. MIN: REC: 0: MIN: REC: MIN: … WebRelated abbreviations. The list of abbreviations related to CASS - Computer Aided Scrutiny Selection

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 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.

WebMay 18, 2024 · Under regular scrutiny assessment also there are various ways in which a case is selected for scrutiny which can be based on CASS (i.e. scrutiny case selected by computer system), manual selection of …

WebAug 3, 2024 · He would further state that the petitioner’s case was selected for scrutiny through Computer Aided Scrutiny Selection(CASS) in Income Tax Business Application Module and a notice under Section 143(2) of the Act was issued on 10.08.2024 by the Income Tax Officer Ward-2, Cuddalore. homestreet bank west seattle homestreet bank washington locationsWebSep 10, 2015 · CBDT Instruction on scrutiny selected under Computer Aided Scrutiny Selection (CASS): CBDT vide instruction no. 7/2014 dated 26.09.2014, directs that the … homestreet bank washingtonWebSep 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 … homestreet breadWebJan 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 … home street bread nzWebJun 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 … his and hers gin glassesWebWhat are various cases of Scrutiny Assessment? Most of the cases selected for Scrutiny are through Computer Aided Scrutiny Selection (CASS). Only a particular class of cases such as those involving Search, Survey and Reopening of Assessment etc. come under Compulsory Scrutiny. A small Number of cases are manually selected by the Assessing … his and hers garden gnomes