Form ITNS 224 not mandatory - income-tax returns must be accepted at counters even when the form is not filled. Filing of Form ITNS 224 was an administrative aid to segregate returns for summary or scrutiny assessment, but it is not compulsory; failure to furnish the form does not render a return incomplete, and Income-tax officers must accept returns presented at counters even if the form is not filled.
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Provisions expressly mentioned in the judgment/order text.
Form ITNS 224 not mandatory - income-tax returns must be accepted at counters even when the form is not filled.
Filing of Form ITNS 224 was an administrative aid to segregate returns for summary or scrutiny assessment, but it is not compulsory; failure to furnish the form does not render a return incomplete, and Income-tax officers must accept returns presented at counters even if the form is not filled.
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