CBDT issued instructions on selection of cases for issue of notice u/s 148 for AY 2013-14 to 2017-18 

 CBDT directed that the following categories of cases be considered as ‘potential cases’ for taking action under section 148 of the Act by March 31, 2021, for the Assessment Year 2013-14 to 2017-18 by the Jurisdictional Assessing Officer (JAO).

i. Cases where there are Audit Objections (Revenue/Internal) which require action u/s 148 of the Act;

ii. Cases of information from any other Government Agency/Law Enforcement Agency which require action u/s 148 of the Act;

iii. Potential cases including:‑

    (a) Reports of Directorate of Income-tax (Investigation),

    (b) Reports of Directorate of Intelligence & Criminal Investigation,

    (c) Cases from Non-Filer Management System (NMS) & other cases as flagged by the Directorate of     Income-tax (Systems) as per risk profiling;

iv. Cases where information arising out of field survey action, requiring action u/s 148 of the Act.

v. Cases of information received from any Income-tax authority requiring action u/s 148 of the Act with the approval of Chief Commissioner of Income Tax concerned.

CBDT also directed that,

• No other category of cases, except the above, shall be considered for taking action u/s 148 of the Act by the JAO.
• Action u/s 148 of the Act shall be taken by the Assessing Officer in respect of the above categories of cases after forming a reasonable belief that income chargeable to tax has escaped assessment and ‘reasons to believe’ shall be recorded and required sanction as per section 151 of the Act shall be obtained before issuing notice u/s 148 of the Act.
• These instructions shall not be applicable to the Central charges and International Taxation charges for which separate instructions are being issued