TMI BlogReduction of workload of assessing officers.X X X X Extracts X X X X X X X X Extracts X X X X ..... d that Inspectors may be directed to assist Assessing Officers in processing cases where the income returned is below Rs.50,000/-. 2. In this connection it may be noted that after a return of income has been filed, any of the following four circumstances under section 143(1) is possible:- i. Cases where no prima facie adjustments are required to be made, and the tax payer has paid the full tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sent to the taxpayer intimating to him about the prima facie adjustments so made. If on the basis of the adjusted income, any tax or interest is due from the taxpayer, the same is also to be specified in the intimation and the taxpayer is required to pay such tax or interest. In the event of any refund being due, as a result of the adjusted income, the same is to be granted to the assessee along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate would be signed by the Inspector and kept on record. 4. However, if the cases fall in the categories (ii) and (iii) of para 2 above, the inspector may check these returns also. In such cases intimation/refunds would be put up by the inspectors to the assessing officers for signature who would also check the same before signing them. Regarding cases in category (iv) of para 2 above whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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