CBDT issued new guidelines w.r.t selection of returns and procedure for complete scrutiny during the F.Y. 2022-23

By:

The CBDT vide F.No. 225/81/2022/ITA-II dated June 03, 2022 has issued new guidelines for compulsory selection of returns for Complete scrutiny during the Financial Year 2022-23 and procedure for compulsory selection in such cases.

Kindly refer to CBDT’s Guidelines dated May 11, 2022 on the above-mentioned subject (copy enclosed).

With reference to the above, I am directed to state that Sl. No.2 of para no.2 of CBDT’s Guidelines dated May 11, 2022 shall be substituted as under:

SI. No.

Parameter

Procedure for compulsory selection

2

Cases pertaining to search & seizure/requisition

2.1

Search & seizure/requisition prior to April 01, 2021: Assessments in search & seizure cases to be made under Section(s) 153A, 153C read with section 143(3) of the Act and also for return filed for assessment year relevant to previous year in which the search was conducted u/s 132 or that such requisition was made u/s 132A of the Act. The cases shall be selected for scrutiny with prior administrative approval of Pr. CIT/Pr. DIT/CIT/DIT concerned, who shall ensure cases are transferred to Central Charges u/s 127 of the Act within 15 days of service of notice u/s 143(2)/142(1) of the Act by the Assessing Officer concerned.

Where such cases are not centralized and Return of Income is filed in response to notice u/s 153C, the Assessing Officer concerned shall serve notice u/s 143(2) of the Act.

Where such cases are not centralized and no Return of Income is filed in response to notice u/s 153C, the Assessing Officer concerned shall serve notice u/s 142(1) of the Act calling for information.

2.2

Search & seizure/requisition on or after April 01, 2021: Assessments in cases arising from search & seizure actions/requisitions u/s 132/132A conducted on or after April 01, 2021, for returns CIT/Pr. pertaining to A.Y. 2021-22.

The cases shall be selected for scrutiny with prior administrative approval of Pr. DIT/CIT/DIT concerned, who shall ensure that such cases are transferred to Central Charges u/s 127 of the Act within 15 days of service of notice u/s 143(2)/142(1) of the Act by the Assessing Officer concerned.

The Guidelines can be accessed at: https://incometaxindia.gov.in/Lists/Latest%20News/Attachments/522/Guidelines-compulsory-selection-of-returns-for-Complete-Scrutiny-during-FY2022-23-3-6-22.pdf

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