Special squads for summary assessments streamline tax processing through standardized case lists, check sheets, and documentation. Special Squads headed by the ITO, supported by an Inspector, UDC and LDC, are to process summary income tax assessments using daily duplicate case lists drawn from the Blue Book or current returns. Preliminary record preparation, PAN linkage, and stocking of standard forms are required. The Inspector/ITI prepares check sheets, issues deficiency letters if needed, computes income with s.143(1)(b) adjustments, and completes standardized assessment orders; UDC/LDC handle tax computation, ITNS forms, demand/refund processing and register entries. Scrutiny or complex cases are identified and excluded for separate hearing; chronological processing and ITO supervision are mandated.
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Provisions expressly mentioned in the judgment/order text.
Special squads for summary assessments streamline tax processing through standardized case lists, check sheets, and documentation.
Special Squads headed by the ITO, supported by an Inspector, UDC and LDC, are to process summary income tax assessments using daily duplicate case lists drawn from the Blue Book or current returns. Preliminary record preparation, PAN linkage, and stocking of standard forms are required. The Inspector/ITI prepares check sheets, issues deficiency letters if needed, computes income with s.143(1)(b) adjustments, and completes standardized assessment orders; UDC/LDC handle tax computation, ITNS forms, demand/refund processing and register entries. Scrutiny or complex cases are identified and excluded for separate hearing; chronological processing and ITO supervision are mandated.
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