Where a return has been filed u/s 139 or in response to notice u/s 142(1), the case can be selected for scrutiny assessment if the Assessing Officer considers it necessary or expedient to ensure that- (a) the assessee has not understated the income or has not computed excessive loss; or (b) has not underpaid he tax in any manner. If a case is selected for comprehensive scrutiny, the notice u/s 143(2) must be served on the assessee before the expiry of 6 months from the end of the financial year in which return was furnished. Ususally, in practice it is seen that the Assessing Officers also consider the amount of turnover, rate of gross profit, total income, quantam of loans taken, investments during the year, in case of companies increase in paid up capital etc. for selecting a case for scrutiny. Sometimes, on the basis of report of survey and other information also, the case may be selected for scrutiny u/s 143(2). However, the selection is done from time to time as per guidelines framed by the CBDT. Income Tax Department’s parameters for selection of cases for scrutiny assessment:- Selection for scrutiny is generally made as 2 levels:- (1) Centrally through CASS (2) Manual selection by the Assessing Officers Every year, CBDT issues guidelines for selection of cases, which are to be scrutinized. Similar guidelines have been issued this year also. The guideline has been kept confidential. However, on the basis of media reports and information, it appears that the board guideline contains the following broad parameters. General Parameters:- (1) Where an addition of Rs. 10 lakhs or more has been made in the earlier year and the same has been confirmed by the appellate authorities or is pending before them. (2) Cases, where search and seizure proceedings has been carried out. (3) Cases, where reassessment proceedings u/s 148 has been initiated. (4) Cases where addition of Rs. 10 lakhs or more has been made under the provisions of Transfer pricing in the earlier year. (5)  Cases where the transactions with associated enterprises involving the provisions of transfer pricing exceeds Rs. 15 crores. (6) However, the Assessing Officer may also select any case after recording the reasons and obtaining prior approval from the chief commissioner of Income Tax or Director General of Income Tax. Board Parameters on the basis of type of return of income:- (1) If the assessee deposits Rs.10 lakhs or more in his savings bank account in cash during the financial year. (2) If the assessee purchases or sells a property at a consideration of Rs.30 lakhs or more. (3) However, in case of purchases, it may not be selected if the profit after tax of the assessee, including exempt income, exceeds 1/8^th of the investment.