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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Guidelines for Scrutiny Assessments FY 1998-99: Prioritize Time-Barred Cases, Defer Others Unless Directed by Court.</h1> The circular outlines the guidelines for the selection and disposal of scrutiny assessments for the financial year 1998-99. It emphasizes prioritizing computerization, tax collection, and expanding the tax base, advising that only time-barring scrutiny assessments be completed during this period. Non-time-barring cases should be deferred until after April 1, 1999, unless exceptional circumstances, such as court directives, necessitate earlier scrutiny. In such cases, approval must be obtained from the Chief Commissioner of Income Tax (CCIT) or Director General of Income Tax (DGIT). The selection parameters for scrutiny remain as previously established for the financial year 1997-98.