INCOME TAX

AST - Instruction No.83, Dated: 10-8-2010

Tel. No. : 011-23593179
Fax : 011-23615679
DIRECTOREATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground Floor, E-2, Jhandevvalan Extension,New Delhi-110055
F.No. DIT(S)-III/CASS/2010                                                                   

Dated: 10-8-2010

Subject: 1 st Cycle of CASS for returns filed during Financial Year 2009-10-Selection of cases for scrutiny through Computer Assisted Selection of cases (CASS) program on parameters decided by CBDT - Regarding.

Sir/ Madam,

1.        This is in reference to the subject mentioned above. First cycle of program for

Computer Assisted Selection of Cases for Scrutiny (CASS) for the current year has been finalized.

2.(i)      The Board has approved the parameters for selection of cases in the current

Financial Year.

(ii)        The programme shall be run for the returns filed during F.Y.2009-10 and entered on AST at stations on network upto the date of run.

(iii)       CASS 2010-11 will be run centrally for all the centers and no action required to done locally at any centre.

(iv)       First cycle of CASS will be run from 10^th Aug 2010 to 25^th Aug 2010.

(v)        The guidelines for manual selection for the year 2010-11 have been issued by CBDT vide F.No.225/93/2009/ITA.II dated 28.07.2010. All cases selected manually also need to be entered on system. The procedure for entering manual selection is given in para 2 of the user manual of CASS 2010-11. This functionality remains same as was available last year.

(vi)       Selection under the head "Agriculture income" can be disapproved by concerned CCIT, if deemed fit by 25^th September, 2010, as per procedure given in para l(j) and l(k) of the user manual of CASS 2010-11.

(vii)      AO can also view the CIB information for cases selected under scrutiny as per the procedure given in para 1(c) of the user manual of CASS 2010-11.

(viii) A functionality to capture the result of scrutiny in respect of selected cases is discussed in detail in the instruction note. AOs should be asked to record their feedback.

(ix)       This year selection is on compulsory basis and there is no score based selection.

2.         Notices u/s 143(2) be generated from the system only by the officer having PAN in his/her jurisdiction (as per the procedure given in para 1(e) of the user manual of CASS 2010-11).

3.         A new functionality to allow AO to enter notice service date in AST has been incorporated in the system as per the procedure given in para 1 (h) of the user manual of CASS 2010-11.

4.        Second cycle of CASS will be run in the first week of Sept 2010.

For any clarification, you may also call Sh. K.J. Singh Addl. CIT(S), phone 011-23674744 / Sh. Deepak Tiwari Jt. DIT(S) 011-23593100 / Sh Prakhar V. Gupta DCIT(S), 011-23593574.

Yours faithfully,

(Harish Kumar)
DIT (Systems)-III New Delhi