Procedure for speedier disposal of income tax assessments.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... his conference have been examined by the Board and an directed to say that in supersession of all existing instructions on the subject, the following procedure will now be adopted. 2. Assessments in the following types of cases will be completed u/s.143(1) of the Income-tax Act, 1961 on the basis of the returns after linking with the assessment records: (a) All cases other than company and trust .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lso be completed in the same manner along with the current assessments. 4. However cases assigned to I.A.Cs (Assessment)/Central circles Special Investigation circles, Special circles, search and seizure cases cases re-opened under sec.147 and those selected for scrutiny on a random sample basis etc. will not come under the purview of this scheme. 5. All other cases (i.e. cases where the assessm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... crutiny on a random sample basis. The Commissioners shall lay down the random number and the I.T.O's should complete selection of cases for random scrutiny by 31st August of the year. This should be done under the supervision of the I.A.C. The number of cases so selected and disposed of should be shown separately in the CAP-II statement. The instructions laid down for competition of assessments in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X