CBDT Clips AO's Power To make Fishing Enquiry In CASS cases
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 has also drawn adverse criticism from several quarters. The CBDT has directed that cases selected for scrutiny during the Financial Year 2014-2015 under CASS, on the basis of either AIR data or CIB information or for non- reconciliation with 26AS data the scope of enquiry should be limited to verification of these particular aspects only. The Assessing Officer shall confine the questionnaire and subsequent enquiry or verification only to the specific point(s) on the basis of which the particular return has been selected for scrutiny.
CBDT Orders On Constitution And Jurisdiction Of DRP
The CBDT has issued Order Nos. 5 and 6/FT&TR/2014 dated 26.09.2014 on the jurisdiction of the Dispute Resolution Panel at Delhi & Bangalore. The CBDT has also issued Order Nos. 7 to 9/FT&TR/2014 dated 26.09.2014 on the Constitution of the DRP at Delhi, Bangalore and Mumbai respectively
Regards,
Editor,
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