Quality assessment monitoring under section 144A: mandatory case selection, supervisory directions, and annual benchmarking for assessment quality. Scheme requires Range Heads, in consultation with Assessing Officers, to jointly identify specified pending scrutiny cases at the start of each year for monitoring; Range Heads must issue directions under section 144A, endorse copies to the CIT, monitor progress, and receive completed assessment orders. CCITs shall set and circulate parameters defining a quality assessment-focusing on issue identification, factual investigation, opportunity to the assessee, evidence analysis, legal interpretation, and substantial additions-and evaluate completed assessments annually using a prescribed proforma with performance rankings and recognition mechanisms.
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 assessment monitoring under section 144A: mandatory case selection, supervisory directions, and annual benchmarking for assessment quality.
Scheme requires Range Heads, in consultation with Assessing Officers, to jointly identify specified pending scrutiny cases at the start of each year for monitoring; Range Heads must issue directions under section 144A, endorse copies to the CIT, monitor progress, and receive completed assessment orders. CCITs shall set and circulate parameters defining a quality assessment-focusing on issue identification, factual investigation, opportunity to the assessee, evidence analysis, legal interpretation, and substantial additions-and evaluate completed assessments annually using a prescribed proforma with performance rankings and recognition mechanisms.
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