Procedure for speedier disposal of assessments to reduce backlog.

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..... made in this conference have been examined by the Board and I am directed to say that in supression of all existing instructions on the subject, the following procedure will now be adopted:- (1) The present categorisation of the cases into summary and scrutiny is done away with. Instead, they will be divided into 2 classes, namely; (i)salary cases with returned income of Rs.50,000 or less and o .....

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..... 25,000 and below and salary cases with an income up Rs.50,000 will be received and in the other, returns in respect of other cases will be received. This will ensure that returns which are to be assessed in a summary manner are seggregated at the receipt stage itself. (4)When assessments are completed in cases falling under 1(i) above and there is no additional demand or refund, demand notices a .....

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..... will be initiated in cases completed under 1(i) above under sections 271(1)(a) and 273 if the returns are filed before 30th September of the assessment year. In respect of pending penalty proceedings in such cases, they may be dropped if the relevant returns have been filed before the end of the assessment year concerned. However, interest under the relevant provisions will be levied. (7) 5 per .....

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