C.A.
1030 Points
Joined January 2009
If you are referring to the term used in Income Tax Department then,
Computer-assisted scrutiny system - CASS
It is a system wherein the cases are selected for scrutinies with computer assistance.
There is no manual intervention in the selection of scrutiny, this is done to reduce the manual intervention and corruption for bringing cases and dropping cases for scrutiny.
If you refer to any other case then please specify.