Sample scrutiny of cases assessed under Summary assessment scheme.

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..... der the summary assessment scheme should be picked up for scrutiny. This should not be done by reopening under section 143(2)(b) an assessment already completed in summary manner under section 143(1). The scrutiny should relate to the assessment which will be taken up in the following year." The same instruction was reiterated in Board's instruction No.1173 dated 8.5.1978. Further as per the exi .....

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..... ined the procedure for selecting cases for sample scrutiny and it has been decided that in cases chosen for sample scrutiny, if the assessment has already been completed under section 143(1) by the Computer, the proceedings should be reopened under section 143(2)(b) of the Income-tax Act in scrutiny. The existing Instructions on the subject are, therefore, modified to this extent only. 4. These .....

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