F. No. 225/333/2019/ITA-1I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

Nor~Block, New Delhi,
Dated, the 29 of November, 2019
To
All Pr. Chief-Commissioners of Income Tax/
All Pr. Directors General of Income Tax

Sir/Madam
Subject: – Guidelines for scrutiny of invalid returns selected through CASS Cycle – 2018 – reg.

Kindly refer to the above.

2. It has been brought to the notice of Board that notices under section 143(2) of the
Income-tax Act, 1961 (‘Act’) were generated in respect of certain invalid returns of the assessees filed for the Assessment Year 2017-18 through CASS Cycle 2018. As the scrutiny of such returns will pose a challenge for the AO and is bad in law, I am directed to state that Assessing Officers shall drop the proceedings u/s 143(2) of the Act in such cases and reopen the same by issue of notice under section 148 of the Act.

3. This issues with the approval of Chairman , CBDT.

Yours faithfully,
(Rajarajewari R.)
Under Secretary (ITA-II), CBDT

Source : https://thetaxtalk.com/2019/12/10/cbdt-issues-guidelines-for-scrutiny-of-invalid-returns-selected-through-cass-cycle-2018-reg/