What are criterias for selection of cases under CASS?

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 September 2010

some of my clients who have filed their return of income well below the exempted limit and their actual income is well below the exempted limit, and they have no AIR transaction whatsoever, have received notices u/s 143(2) for the A.Y 2009-10 and it is stated in the notice that the case is selected for scrutiny under CASS.

I know about the scrutiny norms notified by the CBDT every year. None of my client comes under any of the scrutiny norms notified.

Whether there is any other criteria for selection of cases under CASS or they are selected on the basis of same scrutiny norms or there is random selection of cases under CASS?