Focused I-T Queries to Cut Harassment

Focused I-T Queries to Cut Harassment

The Central Board of Direct Taxes has issued a notification starting that an assessing officer (AO) shall confine the questionnaire and subsequent enquiry or verification only to the specific point(s) on the basis of which the particular I-T return has been selected for scrutiny, this is a major relief to tax payers facing harassment over certain transactions during scrutiny. This restriction will b applicable only for scrutiny done by AOs in the financial year 2014-15.

The CBDT notification points out that some AOs had been routinely calling for information during scrutiny proceedings that was not relevant for the enquiry. This had been causing taxpayers undue harassment and had drawn adverse criticism from several quarters. Further the feedback and analyses on the basis of which a case had been selected for scrutiny, had not been examined properly.

Such harassment occurred primarily in cases selected for scrutiny for verification of specific information obtained from third party sources which apparently do not match with the details submitted by the tax payer in his I-T return.

From now during the financial year 2014-15 cases selected for scrutiny under CASS, the scope of enquiry would be limited to verification of certain aspects only.


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