Summary assessment: most tax matters may be completed summarily with specified exceptions; notices convert cases to scrutiny. The instruction designates most income tax matters as summary assessments except those listed in the revised annexure and cases where statutory accounts are not maintained (the no-account exception); salary and low-income film circle assessments may be summary matters. Issuance of a preliminary notice converts a case to scrutiny and must be preceded by verification that the case is not suitable for summary treatment. Firm assessments are to be coordinated with partner assessments, inspectors' deployment remains limited, and authorised inspectors may use a stamp to indicate delegation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Summary assessment: most tax matters may be completed summarily with specified exceptions; notices convert cases to scrutiny.
The instruction designates most income tax matters as summary assessments except those listed in the revised annexure and cases where statutory accounts are not maintained (the no-account exception); salary and low-income film circle assessments may be summary matters. Issuance of a preliminary notice converts a case to scrutiny and must be preceded by verification that the case is not suitable for summary treatment. Firm assessments are to be coordinated with partner assessments, inspectors' deployment remains limited, and authorised inspectors may use a stamp to indicate delegation.
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