CBDT Issues Guidelines For Scrutiny Of Invalid Returns Selected Through CASS Cycle In AY 2017-18

The CBDT has, vide Instruction dated 29.11.2019, issued important guidelines for scrutiny of invalid returns selected through CASS Cycle for AY 2017-18.

F. No. 225/333/2019/ITA-1I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Nor~Block, New Delhi,
Dated, the 29 of November, 2019
All Pr. Chief-Commissioners of Income Tax/
All Pr. Directors General of Income Tax

Subject: – Guidelines for scrutiny of invalid returns selected through CASS Cycle – 2018 – reg.

Kindly refer to the above.

2. It has been brought to the notice of Board that notices under section 143(2) of the
Income-tax Act, 1961 (‘Act’) were generated in respect of certain invalid returns of the assessees filed for the Assessment Year 2017-18 through CASS Cycle 2018. As the scrutiny of such returns will pose a challenge for the AO and is bad in law, I am directed to state that Assessing Officers shall drop the proceedings u/s 143(2) of the Act in such cases and reopen the same by issue of notice under section 148 of the Act.

3. This issues with the approval of Chairman , CBDT.

Yours faithfully,
(Rajarajewari R.)
Under Secretary (ITA-II), CBDT

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