INCOME TAX

INSTRUCTION NO. 10/2002

 Dated: October 1, 2002

Subject: Selection of additional cases of non-corporate business assessees for Scrutiny - instruction regarding.

In order to detect concealment of income and creating adequate deterrence effect, the Board have taken a decision for scrutiny of top cases of non-corporate business assessees.

2. It has, therefore, been decided that each range having jurisdiction over non-corporate business cases in four metros, i.e., Chennai will select 250 top cases, those in Bangalore, Hyderabad, Ahmedabad, pune, Surat and Kanpur will select 200 cases and in the remaining stations, each of the concerned will pick up 100 cases for scrutiny.

3. Accordingly, each DCIT/ACIT and an ITO posted in a circle/ward of the specified ranges will approximately 60 additional cases for scrutiny in four metros, 50 in other specified cities and in the remaining stations the number of additional cases to be scrutinized will be approximately 25. The selection of cases will be done by the Assessing officers, in consultation with the JCIT/ ADDITIONAL CIT- incharge of the Range, for scrutiny under section 143(2) these cases will be in addition to the cases already selected or yet to be selected for scrutiny on the basis of Instruction no. 6/2002 dated 26.7.2002, of the Central Board of Direct Taxes.

4.The Commissioners of Income Tax shall closely monitor the selection and ensure that the process is completed latest by 31st October 2002. The Cadre Controlling CCsIT will report the completion process to the Central Board of Direct Taxes by 15th of Novmber 2002.

5. Assessments in 50% of the cases so selected shall be completed by thee end of January, 2003 so that at least a part of the demand raised can be collected in the current financial year itself.

6. These instruction will come in force with immediate effect.

F.NO. 225/78/2002-ITA-II

(Sangeetha Gupta)
Director (ITA-II)
Central Board of Direct Taxes