CBDT listed down categories of cases which shall be considered as ‘potential cases’ for issue of notice under section 148 for the Assessment Year 2013-14 to Assessment Year 2017-18

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CBDT listed down categories of cases which shall be considered as ‘potential cases’ for issue of notice under section 148 for the Assessment Year 2013-14 to Assessment Year 2017-18

 

 

Instruction F. No.225/40/2021/ITA-II, dated 04-03-2021

 

The CBDT has listed down categories of cases which shall be considered as ‘potential cases’ for issue of notice under section 148 for the Assessment Year 2013-14 to Assessment Year 2017-18 by the Jurisdictional Assessing Officer (JAO). Notice shall be issued by 31-03-2021. JAO is also advised to strictly follow the instruction and no case, other than mentioned below, shall be considered for taking action under section 148.

 

a) Cases where there are Audit Objections (Revenue/Internal) which require action under section 148,

 

b) Cases of information from any other Government Agency/Law Enforcement Agency which require action under section 148,

 

c) Cases where information arising out of field survey action, requiring action under section 148,

 

d) Cases of information received from any Income-tax authority requiring action under section 148 with the approval of Chief Commissioner of Income-tax concerned, and

 

e) Potential cases including, reports of Directorate of Income-tax (Investigation), reports of Directorate of Intelligence & Criminal Investigation, cases from Non-Filer Management System (NMS) & other cases as flagged by the Directorate of Income-tax (Systems) as per risk profiling.

 

 

 

 

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