{"id":14250,"date":"2019-11-30T11:35:11","date_gmt":"2019-11-30T06:05:11","guid":{"rendered":"http:\/\/itatonline.org\/info\/?p=14250"},"modified":"2019-11-30T11:35:11","modified_gmt":"2019-11-30T06:05:11","slug":"cbdt-issues-guidelines-for-scrutiny-of-invalid-returns-selected-through-cass-cycle-in-ay-2017-18","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/cbdt-issues-guidelines-for-scrutiny-of-invalid-returns-selected-through-cass-cycle-in-ay-2017-18\/","title":{"rendered":"CBDT Issues Guidelines For Scrutiny Of Invalid Returns Selected Through CASS Cycle In AY 2017-18"},"content":{"rendered":"<p>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.<\/p>\n<p><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- responsive --><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block\"\n     data-ad-client=\"ca-pub-6440093791992877\"\n     data-ad-slot=\"6406297397\"\n     data-ad-format=\"auto\"><\/ins><br \/>\n<script>\n(adsbygoogle = window.adsbygoogle || []).push({});\n<\/script> <\/p>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/info\/cbdt-guidelines-scrutiny-2\/#blurbdl\">Click here to download CBDT&#8217;s instruction dated 29.11.2019<\/a><\/div>\n<blockquote><p>F. No. 225\/333\/2019\/ITA-1I<br \/>\nGovernment of India<br \/>\nMinistry of Finance<br \/>\nDepartment of Revenue<br \/>\nCentral Board of Direct Taxes<br \/>\n*****<br \/>\nNor~Block, New Delhi,<br \/>\nDated, the 29 of November, 2019<br \/>\nTo<br \/>\nAll Pr. Chief-Commissioners of Income Tax\/<br \/>\nAll Pr. Directors General of Income Tax<\/p>\n<p>Sir\/Madam<br \/>\nSubject: &#8211; Guidelines for scrutiny of invalid returns selected through CASS Cycle &#8211; 2018 &#8211; reg.<\/p>\n<p>Kindly refer to the above.<\/p>\n<p>2. It has been brought to the notice of Board that notices under section 143(2) of the<br \/>\nIncome-tax Act, 1961 (&#8216;Act&#8217;) 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.<\/p>\n<p>3. This issues with the approval of Chairman , CBDT.<\/p>\n<p>Yours faithfully,<br \/>\n(Rajarajewari R.)<br \/>\nUnder Secretary (ITA-II), CBDT<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/cbdt-issues-guidelines-for-scrutiny-of-invalid-returns-selected-through-cass-cycle-in-ay-2017-18\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,7],"tags":[],"class_list":["post-14250","post","type-post","status-publish","format-standard","hentry","category-all-information","category-others"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/14250","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=14250"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/14250\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=14250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=14250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=14250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}