All aspects to be taken into account at the time of original assessment specially with regard to provisional assessments u/s 141A.

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..... arged of nearly Rs.18 lakhs due to failure of the AO to take into account refunds issued by making a provisional assessment u/s.141 A while completing the regular assessment. The relevant paragraph which gives the full facts as under. In 2 cases the assessee-companies furnished their returns of income for the assessment year 1976-77 in September 1976 declaring incomes of Rs.21,10,390 and Rs.7,81, .....

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..... gger scrutiny cases assessed in a company circle. The workload of the ITOs in company circles has been purposely kept low with a view to ensuring that all aspects are taken into account when making assessments and mistakes do not occur in company cases. It is obvious that the ITO while completing the regular assessments has proceeded in a routine manner without exercising proper perspective and ci .....

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..... n in the top 100 cases of each I.T. Circle/IAC's range/Commissioners charge should be checked for ensuring that suitable timely action be taken on all the matters pending in such cases. The ITO should have been alert from the beginning that in a case of this type a provisional assessment u/s.141 A was likely to have been made and should have checked up this aspect particularly while completing the .....

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..... yable/refundable in col.G of part III of the said form. 5. These instructions should be brought to the notice of all AOs who should be advised to ensure that such mistakes in calculation do not occur in any case. In bigger cases particularly where even the tax calculations have to be checked by various authorities including the ITOs there should be no occasion for rectifying it later on such grou .....

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