Checking of tax calculations is required of assessing officers under reiterated instructions with specified monetary thresholds to prevent errors. The Public Accounts Committee criticised reliance on lower-level clerical checks and emphasised that checking of tax calculations is an essential function of assessing officers, not to be foisted on subordinates. Comprehensive instructions prescribing responsibility at different levels and monetary thresholds for arithmetic verification were issued by audit authorities, and the Board has reiterated that these instructions must be carefully followed by officials at all levels to minimise errors in assessments and refunds.
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Provisions expressly mentioned in the judgment/order text.
Checking of tax calculations is required of assessing officers under reiterated instructions with specified monetary thresholds to prevent errors.
The Public Accounts Committee criticised reliance on lower-level clerical checks and emphasised that checking of tax calculations is an essential function of assessing officers, not to be foisted on subordinates. Comprehensive instructions prescribing responsibility at different levels and monetary thresholds for arithmetic verification were issued by audit authorities, and the Board has reiterated that these instructions must be carefully followed by officials at all levels to minimise errors in assessments and refunds.
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