1. Cases where value of International Transaction exceeds 15 crores
2. Cases where addition made on transfer pricing issue in earlier assessment year is more than 10 crores and matter is either confirmed in the appeal or is pending before an appellate authority
3. Cases involving addition in earlier assessment year in excess of 10 lacs on substantial and recurring question of law or fact which is confirmed in appeal or is pending before an appellate authority.
4. All assessments pertaining to survey u/s 133A except cases where there are no impounded books of accounts and returned income excluding the disclosures made in survey are not less than returned income of earlier assessment year. However where the assessee retracts shall not be covered by this exclusion.
5. Assessment in search and seizure cases to be made under section 158B, 158BC, 158BD, 153A and 153C read with 143(3).
6. All returns filed in response to notice u/s 148
7. Cases claiming exemption u/s 11 or u/s 10(23C) which are hit by proviso to section 2(15)
8. Entities which received Donations from countries abroad in excess of one crore during Financial year 2011-12 under provisions of FCRA. The informaiton is available on website mha.nic.in/fcra.htm
9. Cases where informaiton is received from other Government departments or other authorities pointing out tax evasion. The assessing officer record reasons in such cases and take approval from Jurisdictional CCIT/DGIT before selecting the case for scrutiny.
CCIT/DGIT to analyse 50 quality assessments and send report to
2. Cases where addition made on transfer pricing issue in earlier assessment year is more than 10 crores and matter is either confirmed in the appeal or is pending before an appellate authority
3. Cases involving addition in earlier assessment year in excess of 10 lacs on substantial and recurring question of law or fact which is confirmed in appeal or is pending before an appellate authority.
4. All assessments pertaining to survey u/s 133A except cases where there are no impounded books of accounts and returned income excluding the disclosures made in survey are not less than returned income of earlier assessment year. However where the assessee retracts shall not be covered by this exclusion.
5. Assessment in search and seizure cases to be made under section 158B, 158BC, 158BD, 153A and 153C read with 143(3).
6. All returns filed in response to notice u/s 148
7. Cases claiming exemption u/s 11 or u/s 10(23C) which are hit by proviso to section 2(15)
8. Entities which received Donations from countries abroad in excess of one crore during Financial year 2011-12 under provisions of FCRA. The informaiton is available on website mha.nic.in/fcra.htm
9. Cases where informaiton is received from other Government departments or other authorities pointing out tax evasion. The assessing officer record reasons in such cases and take approval from Jurisdictional CCIT/DGIT before selecting the case for scrutiny.
CCIT/DGIT to analyse 50 quality assessments and send report to
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