22 September 2015
CBDT directed in Circular 7/2014 that CASS scrutiny notices is issued with remark "Selected under Computer aided scrutiny selection (CASS)". In such scrutiny, the inquiry must be limited to verification on specific points selected for scrutiny. Off course if it appears to the AO that income assessed is more than 10 Lakhs (5 Lakhs in non metro areas)comprehensive scrutiny may be taken after previous sanction of Pr. CIT/DIT.
23 September 2015
It seems dept has not applied their mind in selecting cases for scrutiny.. Same cases are selected with no reasons. One my cases is selected for third comsequitive year .. So many fit cases are left outside scope of 143 2