Clarification on Range Heads' Supervisory Powers Over Scrutiny Assessments Under Income-tax Act, Refuting Misinterpretations of Instruction No. 01/2007.

Instruction No. 01/2007, dated March 16, 2007, addresses the monitoring of scrutiny assessments by Range Heads under the Income-tax Act. It clarifies that previous instructions should not be interpreted as limiting the Range Heads' ability to supervise subordinate officers by reviewing case records. This clarification comes after instances where Assessing Officers misinterpreted the instructions, believing Range Heads could only review records for issuing instructions under section 144A. The circular reaffirms that Range Heads retain their administrative supervisory powers over scrutiny assessments.

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