CBDT asks IT dept to ask specific questions to avoid harassment
Updated: Sep 29, 2014 04:56:15pm
New Delhi, Sept 29 (KNN) With a view to checking harassment of tax payers during scrutiny of their cases, the Central Board of Direct Taxes (CBDT) has issued a notification asking the I-T department that enquiries should be limited to the verification of specific questions for scrutiny.
CBDT has asked the I-T department to confine the questionnaire and subsequent enquiry or verification only to the specific point(s) on the basis of which the particular I-T return has been selected for scrutiny.
However this restriction will be applicable only for scrutiny done by assessing officers (AOs) in the financial year 2014-15.
"Feedback and analysis of such orders indicates that, many times, the core issues which formed the basis of selection of the case for scrutiny were not examined properly. This (scrutiny process) has been causing undue harassment to the taxpayers and has also drawn criticism from several quarters.
"Therefore, in such (computer-based scrutiny) cases, an Assessing Officer (AO) 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," the CBDT said, as reported by media.
According to CBDT, such harassment occurred primarily in cases selected for scrutiny (under Computer-Aided Scrutiny Selection or CASS) for verification of specific information obtained from third-party sources which apparently do not match with the details submitted by the taxpayer in his I-T return.
From now on, cases selected for scrutiny during the financial year 2014-2015 under CASS, the scope of enquiry would be limited to verification of certain aspects only.
Further, CBDT also said that, "However, such approval shall be accorded by the Principal CIT/DIT in writing after being satisfied about merits of the issue necessitating wider and detailed scrutiny in the case. Cases so taken up for detailed scrutiny shall be monitored by the Joint CIT/Addl CIT concerned."
The CBDT has issued directions that these new measures are for "strict compliance", the media report added. (KNN/SD)
CBDT has asked the I-T department to confine the questionnaire and subsequent enquiry or verification only to the specific point(s) on the basis of which the particular I-T return has been selected for scrutiny.
However this restriction will be applicable only for scrutiny done by assessing officers (AOs) in the financial year 2014-15.
"Feedback and analysis of such orders indicates that, many times, the core issues which formed the basis of selection of the case for scrutiny were not examined properly. This (scrutiny process) has been causing undue harassment to the taxpayers and has also drawn criticism from several quarters.
"Therefore, in such (computer-based scrutiny) cases, an Assessing Officer (AO) 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," the CBDT said, as reported by media.
According to CBDT, such harassment occurred primarily in cases selected for scrutiny (under Computer-Aided Scrutiny Selection or CASS) for verification of specific information obtained from third-party sources which apparently do not match with the details submitted by the taxpayer in his I-T return.
From now on, cases selected for scrutiny during the financial year 2014-2015 under CASS, the scope of enquiry would be limited to verification of certain aspects only.
Further, CBDT also said that, "However, such approval shall be accorded by the Principal CIT/DIT in writing after being satisfied about merits of the issue necessitating wider and detailed scrutiny in the case. Cases so taken up for detailed scrutiny shall be monitored by the Joint CIT/Addl CIT concerned."
The CBDT has issued directions that these new measures are for "strict compliance", the media report added. (KNN/SD)
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