Quality assessments review requires compilation and submission of selected scrutiny cases highlighting substantive tax issues and resulting revenue impact. Directs CCsIT/DGsIT to compile at least fifty quality scrutiny assessments using the annexure format, showing officer, assessment section, selection criteria, significant issues, concealment/disallowance amounts, penalty/prosecution status, and CCIT/DGIT comments; consolidated compilations with orders are to be routed via CCIT(CCA) to the Zonal Member and a copy sent to Member (IT), with submissions also provided to Appraisal Committees for inclusion in 'Let us Share'. Exclusion and inclusion criteria and caution against routine or summary additions are specified.
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.
Quality assessments review requires compilation and submission of selected scrutiny cases highlighting substantive tax issues and resulting revenue impact.
Directs CCsIT/DGsIT to compile at least fifty quality scrutiny assessments using the annexure format, showing officer, assessment section, selection criteria, significant issues, concealment/disallowance amounts, penalty/prosecution status, and CCIT/DGIT comments; consolidated compilations with orders are to be routed via CCIT(CCA) to the Zonal Member and a copy sent to Member (IT), with submissions also provided to Appraisal Committees for inclusion in 'Let us Share'. Exclusion and inclusion criteria and caution against routine or summary additions are specified.
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