Summary assessment scheme requires verification procedures, disallows challan counter foils as sole proof, and mandates rigorous pre assessment scrutiny.

Summary assessment requires verification of case type with a rubber stamp on the order sheet rather than filling a full check-list; pre-paid tax credit cannot rest on challan counter-foils and must be verified from the daily collection register. Instruction No.1072's conditions and monetary limits govern inclusion in summary assessment even where earlier appeals are pending. Pre-assessment scrutiny is essential, must be thorough, and general-purpose additions must have adequate supporting data.

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