Provisional assessment must be recorded and checked to prevent tax undercharges and ensure accurate final assessments.

Failure to account for refunds arising from provisional assessment u/s.141A led to tax undercharges where provisional refunds were not reflected in regular assessments; assessing officers must verify provisional assessment registers and ITNS-150A entries so prior provisional assessment results are recorded before determining additional tax, and supervisory and audit checks must ensure top cases are reviewed to prevent such calculation and credit errors.

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