The CBDT has issued Instruction No. 20/2015 dated 29.12.2015 in which it
has issued clarifications on several issues in order to facilitate the
conduct of scrutiny assessments in cases selected through Computer Aided
Scrutiny Selection (‘CASS’). The CBDT has also stated that as far as
the returns
selected for scrutiny through CASS-2015 are concerned, two
type of cases have been selected for scrutiny in the current Financial
Year – one is ‘Limited Scrutiny’ and other is Complete Scrutiny’. The
assessees concerned have duly been intimated about their cases falling
either in ‘Limited Scrutiny’ or ‘Complete Scrutiny’ through notices
issued under section 143(2) of the Income-tax Act, 1961 (‘Act’). The
procedure for handling ‘Limited Scrutiny’ cases has been explained in
detail by the CBDT.