Summary Assessment Scheme requires enhanced taxpayer education and revised selection criteria to secure a high proportion of summary assessments. The Department prescribes revised selection criteria for pre-assessment scrutiny and directs that all cases not falling within those criteria and not selected for pre-assessment scrutiny shall be summarily assessed; it mandates intensified taxpayer education, scrutiny of returns at receipt level, designation of predominantly scrutiny and non-scrutiny wards with continuity rules, assessment of partners in the firm's ward where practicable, and active supervisory interest by Commissioners and IACs to increase summary assessments.
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Provisions expressly mentioned in the judgment/order text.
Summary Assessment Scheme requires enhanced taxpayer education and revised selection criteria to secure a high proportion of summary assessments.
The Department prescribes revised selection criteria for pre-assessment scrutiny and directs that all cases not falling within those criteria and not selected for pre-assessment scrutiny shall be summarily assessed; it mandates intensified taxpayer education, scrutiny of returns at receipt level, designation of predominantly scrutiny and non-scrutiny wards with continuity rules, assessment of partners in the firm's ward where practicable, and active supervisory interest by Commissioners and IACs to increase summary assessments.
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