Circular No. 8/2014 — Selection of cases for scrutiny — CASS/manual
Date: 2014-01-01 Status: SUPERSEDED Category: Search & Seizure / Assessment Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Earlier guidelines for CASS-based and manual scrutiny selection. Superseded by Circular 19/2019 which introduced revised risk-based parameters.
Key Directions
- CASS parameters to be used for automated selection.
- Manual selection criteria prescribed for specific categories.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 143(2) | 263 | Yes |
Cross-References
Act Sections
Related Circulars
- Superseded by: Circular 19/2019
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars