INCOME TAX

AST- Instruction No. 84,

F.No. SW/3/9/2009-10/DIT (S)-III

Dated 27-8-2010

Tel. No. : 011-23676480, 23524236, 23519110

Fax: 011-23555705

DIRECTORATE OF INCOME TAX (SYSTEMS)

ARA Centre, Ground Floor, E-2, Jhandewalan Extension,

New Delhi-110055

Subject: 2^nd 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 parameter decided by CBDT-Reg.???

Sir/Madam,

1. This is in reference to the subject mentioned above. First cycle of Computer Assisted Selection of Cases for Scrutiny (CASS) for current year has already been run.

 2. The 2^nd cycle of CASS will be run between 6^th September 2010 to 10^th September 2010.

 3. Notices u/s 143(2) ?should 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 already issued with the AST Instruction No. 83).

 4. 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 AST Instruction No. 83.

5. PAN migration has been kept on hold for cases selected CASS until the notices u/s 143(2) are generated from the System. AOs are, therefore, requested to print the 143(2) notices as early on possible to allow PAN migration in the cases selected under CASS.

 6. Selection under 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 1(i) and 1(k) of the user manual of CASS 2010-11.

 7. 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 2010-11AST Instruction No. 83. This functionality remains same as was available last year.

8. CASS 2010-11 will be run centrally for all the centers and no action is required to be taken locally at any centre.

A soft copy of this and earlier instructions have been placed at i-Taxnet. The same may be downloaded and provided to all Assessing Officers

Yours faithfully,

Encl. As above.

 (Harish Kumar)

DIT (Systems)-III

New Delhi