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Selection for tax scrutiny: additional categories with concealment indicators may be examined subject to CCIT approval and allocation adjustments. Procedures expand permitted selections for income-tax scrutiny beyond numerical limits to include survey-detected additional income, definite reports of concealment including from enforcement agencies, and cases involving recurring substantive issues with substantial tax implications, all subject to CCIT approval; allocation of cases may be adjusted to Additional CIT/JCIT ranges or to Income Tax Officers depending on case nature, also with CCIT approval.
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 tax scrutiny: additional categories with concealment indicators may be examined subject to CCIT approval and allocation adjustments.
Procedures expand permitted selections for income-tax scrutiny beyond numerical limits to include survey-detected additional income, definite reports of concealment including from enforcement agencies, and cases involving recurring substantive issues with substantial tax implications, all subject to CCIT approval; allocation of cases may be adjusted to Additional CIT/JCIT ranges or to Income Tax Officers depending on case nature, also with CCIT approval.
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