The Central Board of Direct Taxes (CBDT) has issued the instruction dated 4th March 2021 with an objective of streamlining the process of selection of cases for issue of notices u/s. 148 of the Act, hereby directs that the following categories of cases be considered as ‘potential cases’ for taking action u/s. 148 of the Act by 31-03-2021 for AY 2013-14 to AY 2017-18 by the Jurisdictional Assessing Officer (JAO):
i. Cases where there are Audit Objections (Revenue / Internal) which require action u/s. 148 of the Act;
ii. Cases of information from any other Government Agency / Law Enforcement Agency which require action u/s. 148 of the Act;
iii. Potential cases including:-
a. Reports of Directorate of Income Tax (Investigation)
b. Reports of Directorate of Intelligence & Criminal Investigation
c. Cases from Non-filer Management System & other cases
as flagged by the Directorate of Income Tax (Systems) as per risk profiling
iv. Cases where information arising out of field survey action, requiring action u/s. 148 of the Act
v. Cases of information received from any Income tax authority requiring action u/s 148 of the Act with the approval of Chief Commissioner of Income Tax concerned.
To view and download the complete instructions, click here Instruction for Selection of cases for issue of notice u.s 148 of the I.T. Act, 1961
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