Selection for scrutiny under section 143(3) limited to specified case types; transfer ban persists with narrow exceptions. Selection for scrutiny under section 143(3) for 2000-2001 is confined to specified categories-search and seizure assessments; assessments after survey under Section 147; set aside assessments; cases requiring 143(3) to comply with court directions; and all Central Circles cases not otherwise covered. The Chief Commissioner may exceptionally authorize other cases with written reasons. A ban on transfer of jurisdiction between assessing officers continues until 1 April 2001, with narrow exceptions for centralization of search cases and decentralization from Central charges; transfer orders in such exceptions must be sent to the computer centre.
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 for scrutiny under section 143(3) limited to specified case types; transfer ban persists with narrow exceptions.
Selection for scrutiny under section 143(3) for 2000-2001 is confined to specified categories-search and seizure assessments; assessments after survey under Section 147; set aside assessments; cases requiring 143(3) to comply with court directions; and all Central Circles cases not otherwise covered. The Chief Commissioner may exceptionally authorize other cases with written reasons. A ban on transfer of jurisdiction between assessing officers continues until 1 April 2001, with narrow exceptions for centralization of search cases and decentralization from Central charges; transfer orders in such exceptions must be sent to the computer centre.
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