IT Dept.: Lays down SOP for dealing with ITR processing / assessment in suspected fraud cases

IT Department lays down SOP for dealing with ITR processing / assessment in suspected fraud cases; Classifies suspected fraud cases into two broad categories: i) Suspected Fraud PANs and ii) PANs linked with the suspected fraud TANs; Advises AOs to disallow claims of pre-paid taxes / TDS in such fraudulent cases.