Summary assessment scheme must be strictly enforced to prevent arbitrary issuance of notices under section 143(2) and harassment. The directive requires strict enforcement of the summary assessment scheme: inspecting authorities must ensure cases fit for summary disposal are not subjected to unjustified scrutiny and ITOs do not mechanically issue notices under section 143(2). Officers are to dispose of such matters expeditiously and, where appropriate, generously. Complaints of unnecessary notices continue; inspecting authorities must monitor ITO actions and initiate supervisory or disciplinary measures against officials who cause unwarranted taxpayer harassment.
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 scheme must be strictly enforced to prevent arbitrary issuance of notices under section 143(2) and harassment.
The directive requires strict enforcement of the summary assessment scheme: inspecting authorities must ensure cases fit for summary disposal are not subjected to unjustified scrutiny and ITOs do not mechanically issue notices under section 143(2). Officers are to dispose of such matters expeditiously and, where appropriate, generously. Complaints of unnecessary notices continue; inspecting authorities must monitor ITO actions and initiate supervisory or disciplinary measures against officials who cause unwarranted taxpayer harassment.
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