The CBDT has issued Instruction No. 6 of 2014 dated 02.09.2014 and announced the procedure and criteria for compulsory manual selection of cases for scrutiny for FY 2014-15. The guidelines appear to have been issued pursuant to the direction of the Delhi High Court in Joginder Pal Gulati vs. OSD – CPIO
CBDT Instn No. 6/2014 dt. 02.09.2014 reg compulsory manual selection of scrutiny cases (54.5 KiB, 21,753 hits)
See Crystal Phosphates Ltd vs. ACIT (ITAT Delhi) where it is held that s. 143(3) assessment is void if case is picked up contrary to CBDT’s Scrutiny Guidelines
It should be allowed to communicate on phone to defer the appointment at the end of officers…often they found sitting with seniors, going on servey search etc without giving any sms or other intimation to assessee or his counsel. at the asme time counsel may also be allowed to seek new time on the same day. this will be agreat relief for everyone. going department and coming back wothout work is very cumbersome in cities having heavy traffic…