Like every year , CBDT has finalized and run its server to select the Computer Aided Selection of Scrutiny (CASS) for for the tax return filed upto 31st March 2018. There for tax payers should give attention to the mail inbox , specially mail address given in tax return , as the notice u/s 143(2) will be issued in digital mode in next 20 days.
Types of selection of Cases ?
Under CASS, two types of scrutiny cases are selected. One is Limited Scrutiny and other is Complete Scrutiny . Under the limited scrutiny , the A,o can not ask you questions or documents beyond the reasons given on notice. Under complete scrutiny, he can ask any question pertaining to your tax return.
How will you know if your case is limited or complete scrutiny ?
It is printed on the notice u/s 143(2) served by mail on you.Maybe you will also receive an SMS .
Will there be personal hearing for the scrutiny ?
CBDT has , a policy decision , taken away power of fixing hearing in a scrutiny case. Any question or query including the documents required , will have to be asked through digital medium and you will also have to submit the same digitally only. Please read cbdt instruction no 1/2018. Just note that AO can not even call your AR for the scrutiny proceedings as e-proceeding requires digital exchange of information from both side.
We take the e-proceeding cases now………..giving you peace of mind!