AIR information with PAN where there is no information of returns filed:
(a) To identify the non-filers, CIT(CO)/CIT (in-charge) of each RCC/CC will run the application in the AIR module to generate the list of individual cases or persons who are non-filers and shall intimate the list of non-filers to the concerned Assessing Officers in respect of these cases.
(b) Further Action thereon: After identification of the non-filers, query letters (in the format as given in Annexure 5) shall be issued by jurisdictional Assessing Officers to all Non-Govt. transacting persons.(i) if it is intimated by the tax payer that a return has already been filed before issue of the letter, the jurisdictional A.O. shall immediately process the return on the system, if not processed so far, so that the same can be considered for scrutiny selection under CASS under a fresh cycle, which would be run by the Directorate of Income-tax (Systems).
(ii) If the letter is returned unserved, the case should be referred by the Assessing Officer to the DIT (CIB) of
his Region with full details (including PAN, RRR No. and Line No. of the AIR transaction, name/address
and TAN of the AIR filer etc.), and further action would be taken by the DIT (CIB) as indicated in paragraph 4(f) below.
(iii) If the assessee furnishes a return in response to the letter, the case should be compulsorily assessed u/s
143(3)/144 after issue of notice u/s 142(1)/143(2), as the case may be.
(iv) If the assessee does not furnish a return in response to the letter or does not respond to the served letter,
the case should be assessed u/s 143(3)/144/147 after issue of notice u/s 142M/143(2)/148, as the case may be.
(v) The jurisdictional Assessing Officer shall maintain a register of action taken on such AIR information in the format as per Annexure 4, which should be inspected every quarter by the Range head and the CIT concerned.
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