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{Brainstormers -CA} Fwd: [globalIndianCAs] Compulsory scrutiny of returns involving refund of Rs. 5 lakhs or above - proble



---------- Forwarded message ----------
From: CABHUPENDRASHAH <ca.bhupendrashah@yahoo.co.in>
Date: Jan 12, 2008 9:07 PM
Subject: [globalIndianCAs] Compulsory scrutiny of returns involving refund of Rs. 5 lakhs or above - proble
To: globalIndianCAs@yahoogroups.com

Compulsory scrutiny of returns involving refund of Rs. 5 lakhs or
above - problem in selection

INSTRUCTION NO. 1/2008, DATED 9-1-2008


Kindly refer to above.

2. Your attention is drawn to the guidelines for selection of cases
under scrutiny for the F. Y. 2007-08 under which claim of refund of
Rs. 5 lakhs or above is one of the criteria for compulsory scrutiny.
Such cases were to be selected for scrutiny by CASS in all the
networked stations and manually in non-networked stations.

3. Instances have been brought to the notice of the Board wherein
cases involving refund of Rs. 5 lakhs or above are not being picked
up for scrutiny by the CASS in the networked stations. This happened
in cases where credit for prepaid taxes is not being given at the
time of processing for want of necessary documentary evidence. Such
cases, thereof, do not fall in the category of determined refund of
Rs. 5 lakhs or more and consequently are not picked up by the CASS.
Subsequently, rectification orders are passed manually on submission
of necessary evidence in respect of prepaid taxes and the data is
not captured in the AST. As a result, several such cases involving
refund of Rs. 5 lakhs or above have been left out of the selection
process.

4. I am directed to state that all such refund cases that have been
left out by CASS for the reasons mentioned in para 3 above should be
picked up for scrutiny through manual intervention in the networked
stations.

This may be brought to the notice of all concerned for strict
compliance.

F.No. 225/260/2007-ITA-II



--
CA Paras Chhajed
FCA, DISA (ICA)
Azad Chowk
Rajnandgoan
491441Chhatisgarh
Ph. (07744) 224246, 403903
e-mail: paraschhajed@gmail.com

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