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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Circular: Summary Assessments Expanded to Include Most Cases; Specific Rules for Film Circles and No-Account Cases.</h1> The circular from October 14, 1980, addresses summary assessments in income tax cases, superseding previous instructions. It clarifies that all cases, except those specified in revised Annexure B and those under section 44AA without accounts, qualify for summary assessments, including salary cases. Cases with income below Rs. 25,000 in Film Circles can also be processed under this scheme, except for no-account cases. Notices under sections 143(2) and 142(1) should be issued carefully, as cases with income over Rs. 1 lakh require scrutiny. Inspectors' deployment remains limited to Commissioners' headquarters, and authorized Inspectors can perform specific functions.
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