Selection of scrutiny assessments: only time barred cases processed to prioritise computerisation and collection; non time barred need CCIT/DGIT approval. Only time barred scrutiny assessments are to be completed during the year so assessing officers can prioritise computerisation, collection and tax base expansion. Non time barred cases pending as of the instruction date shall be taken up only after 1 4 99, except where exceptional circumstances exist; such exceptions require prior written approval of CCIT/DGIT and that approval may not be delegated. Selection parameters remain as in Instruction No. 1942, and packing up of cases for scrutiny should commence only after 1 4 99.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Selection of scrutiny assessments: only time barred cases processed to prioritise computerisation and collection; non time barred need CCIT/DGIT approval.
Only time barred scrutiny assessments are to be completed during the year so assessing officers can prioritise computerisation, collection and tax base expansion. Non time barred cases pending as of the instruction date shall be taken up only after 1 4 99, except where exceptional circumstances exist; such exceptions require prior written approval of CCIT/DGIT and that approval may not be delegated. Selection parameters remain as in Instruction No. 1942, and packing up of cases for scrutiny should commence only after 1 4 99.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
