Assessment scrutiny allocation directs nominated officers to handle selected files and retain end-to-end responsibility for proceedings. Selected scrutiny cases are to be allocated to nominated assessing officers while all other files are to be evenly allocated among assessing officers (salary files employer-wise), with higher-return files assigned to the senior officer; assigned officers must complete assessments, rectifications, appeal processing, issue prescribed notices on conclusion, handle refunds arising from those proceedings, and carry out collection and recovery and other statutory work for their allotted files.