THE CBDT , Ministry of Finance on 28th November, 2018 provided the procedure which shall be adopted while examining the cases under CASS cycles 2017 and 2018 which are as under:
- The AO shall duly record the reasons for expanding the scope of ‘Limited Scrutiny’ to the extent mentioned in para 2 and 3 , above;
- The same shall be placed before the Pr. CIT/CIT concerned and upon the approval, further issue can be considered during the assessment proceedings;
- The AO shall issue an intimation to the assessee concerned that additional issue would also be considered during the course of pending assessment;
- To ensure proper monitoring in these cases, provisions of section 144A of the Income Tax Act, 1961 may be invoked in suitable cases……
To download, Instruction dated 28-11-18
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