Circular No. 19/2019 — Procedure for compulsory scrutiny selection
Date: 2019-08-14 Status: ACTIVE Category: Search & Seizure / Assessment Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Revised procedure for selection of cases for compulsory scrutiny assessment. Introduces risk-based and CASS-based criteria, replacing the earlier manual selection process.
Key Directions
- Cases selected through CASS (Computer Aided Scrutiny Selection) based on risk parameters.
- Manual selection permitted only in exceptional circumstances with PCIT approval.
- All scrutiny notices to be issued within prescribed time limits under section 143(2).
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
- Supersedes: Circular 8/2014
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