Therefore, the CBDT directs that the scope of enquiry of AO should be restricted to verification of either AIR data or Credit Information Bureau (CIB) information or 26AS mismatch issues if:
a)Cases has been selected for scrutiny during the Financial Year 2014-15 under Computer Aided Scrutiny Selection (‘CASS’);and
b)Selection has been made on the basis of either AIR data or CIB information or for non-reconciliation with 26AS data.
However, the cases may be taken up for comprehensive scrutiny with the approval of concerned Principal CIT or Principal DIT if following conditions are satisfied:
a)If it is found that there is potential escapement of income exceeding Rs 10 lakhs (for non-metro cities (sic), the monetary limit shall be Rs 5 lakhs); and
b)Escapement of income is found on any other issue(s) apart from the AIR/CIB/26AS information based on which the cases were selected under CASS requiring substantial verification.