Guidelines from CBDT for SCRUTINY ASSESSMENTS for FY- 2019-20
SECTION 143 OF INCOME-TAX ACT, 1961 - ASSESSMENT - GUIDELINES FOR MANUAL SELECTION OF RETURNS FOR COMPLETE SCRUTINY DURING THE FINANCIAL YEAR 2019-20 LETTER F.NO. 225/169/2019/ITA-II , DATED 5-9-2019 1. The parameters for manual selection of returns for Complete Scrutiny during financial year 2019-20 are as under.- ( i ) Cases involving addition in an earlier assessment year(s) on a recurring issue of law or fact:- a . exceeding Rs. 25 lakhs in eight metro charges at Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kolkata, Mumbai and Pune while at other charges, quantum of addition should exceed Rs. 10 lakhs; b . exceeding Rs. 10 crore in transfer pricing cases. and where such an addition:- 1. has become final as no further appeal has been filed against the assessment order; or