Limited scrutiny scope: Assessors must not expand issues without recorded reasons and prior approval, and must maintain order-sheets. Limited scrutiny assessments must be confined to the issues for which selection occurred; Assessing Officers must not expand inquiries without recording reasons and obtaining prior approval before conversion to complete scrutiny. Officers are required to maintain comprehensive, dated order-sheet entries and note sheets for each hearing, posting, adjournment, or non-attendance. Failure to comply with these procedural requirements, including perfunctory order-sheet maintenance or unauthorized expansion of scope, can prompt inspection and disciplinary action.
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.
Limited scrutiny scope: Assessors must not expand issues without recorded reasons and prior approval, and must maintain order-sheets.
Limited scrutiny assessments must be confined to the issues for which selection occurred; Assessing Officers must not expand inquiries without recording reasons and obtaining prior approval before conversion to complete scrutiny. Officers are required to maintain comprehensive, dated order-sheet entries and note sheets for each hearing, posting, adjournment, or non-attendance. Failure to comply with these procedural requirements, including perfunctory order-sheet maintenance or unauthorized expansion of scope, can prompt inspection and disciplinary action.
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