The Income Tax Department has not issued tax notice to former Maharashtra Chief Minister Eknath Shinde, sources in the government clarified. The scrutiny process that led to speculation is part of the department's Computer-Assisted Scrutiny Selection (CASS) system, where cases are selected automatically based on pre-defined risk parameters, without any human intervention.
The CASS cycle for Assessment Year 2024–25, based on Income Tax Returns filed last year, was executed recently. Under this system, cases are flagged for scrutiny if specific risk indicators are triggered. One such indicator involves taxpayers claiming deductions exceeding Rs 5 crore under provisions such as Section 54, 54B, or 54F of the Income Tax Act — sections that relate to exemptions from capital gains tax.
In this instance, information from the Directorate of Income Tax (Systems) shows that Lata Eknath Shinde, wife of Eknath Shinde, claimed a deduction exceeding Rs 5 crore under these provisions. This triggered an automated scrutiny notice only in her case.
It is categorically stated that no notices have been issued to Shinde himself, nor to his son, Shrikant Shinde, as part of the current CASS cycle.
The Income Tax Department emphasises that the CASS system is a routine, technology-driven method applied uniformly to all taxpayers. The selection of cases for scrutiny under this process does not imply any wrongdoing or specific targeting, and is solely based on data-driven parameters.
Sources said that all proceedings and responses in such cases will be conducted under the Faceless Assessment Scheme, in order to ensure digital interface between the taxpayer and the department.
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