As it’s stated, a high-quality is a tax for doing improper, a tax is a high-quality for doing effectively. In connotation to that, it might be stated that scrutiny is the punishment for this effectively doing and consequent filings with tax authorities. A scrutiny has up to now been a matter of concern for assessees due to multitude of hearings and voluminous paperwork required to be submitted earlier than an Assessing Officer (AO). Many a occasions, an assessee’s return of earnings was chosen for scrutiny for minor points. So as to add to the plight, some AOs conduct scrutiny proceedings by issuing a routine discover. Additional, in sure instances, the core points which shaped the idea for choice of a case for scrutiny weren’t examined in the fitting context and spirit. This induced undue harassment to assessees which in flip drew numerous criticism for the AOs. On this regard, representations had been made by varied industrial our bodies earlier than the Central Board of Direct Taxes (CBDT). To place the criticism at relaxation, the CBDT got here up with sure standards, on the idea of which, an digital platform, i.e., Laptop Aided Scrutiny Choice (CASS) was arrange for choice of return of earnings for scrutiny. CASS is a threat based mostly system which selects a return of earnings for scrutiny, on following standards (illustrative): A number of money transactions in fast time Transactions of huge unexplained sums and Credit score or debit of cash from assessees account to abroad location Via CASS, choice of return of earnings for scrutiny has grow to be a non-intrusive and non-discriminatory affair. On account of CASS, the main target has shifted on high quality choice of instances with income potential, thus rising the income and lowering the work load. To additional simplify the scrutiny course of and to allay the worry of assesses, the CBDT by advantage of its powers beneath part 119 of the Earnings-tax Act (IT Act), issued instruction introducing the idea of restricted scrutiny. CBDT directed that instances chosen for scrutiny beneath CASS on following foundation shall fall inside the ambit of restricted scrutiny: Annual Data Report (AIR) Central Data Department (CIB) info Non-reconciliation with Type No. 26AS knowledge In such instances, the scope of enquiry shall be restricted to verification of specific facets solely. With respect to instances chosen on above foundation, the instruction directs an AO to restrict the questionnaire, enquiry, investigation, and so forth. solely to related parameters which shaped the idea for choosing the case for scrutiny. Accordingly, the AO whereas issuing discover beneath part 142(1) of the IT Act would proceed to hunt info/paperwork just for the precise facets, that are recognized beneath CASS.