Review of Search Assessments: central commissioners to review core search assessments annually to ensure timely scrutiny and completion. The Board directs the Commissioner of Income Tax (Central) to conduct annual reviews concentrated on Core Search Assessments-those arising from search or post-search investigations where substantial concealment was detected-and to select additional matters from the same search group if completed assessments are fewer than the required number so that the yearly review quota is met; reviews should be scheduled within the same financial year, with late-year completions carried into the next year's early quarter.
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Provisions expressly mentioned in the judgment/order text.
Review of Search Assessments: central commissioners to review core search assessments annually to ensure timely scrutiny and completion.
The Board directs the Commissioner of Income Tax (Central) to conduct annual reviews concentrated on Core Search Assessments-those arising from search or post-search investigations where substantial concealment was detected-and to select additional matters from the same search group if completed assessments are fewer than the required number so that the yearly review quota is met; reviews should be scheduled within the same financial year, with late-year completions carried into the next year's early quarter.
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