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of <h1>Income Tax Circular Urges IACs to Intensify Pre-Assessment Scrutiny and Issue Directions u/s 144A for Top 100 Cases.</h1> The circular issued by the Income Tax Department emphasizes the need for increased involvement of Inspecting Assistant Commissioners (IACs) in the pre-assessment scrutiny of the top 100 cases within their range. It suggests that IACs should issue directions under section 144A of the Income-tax Act, 1961, and provide well-reasoned guidance to strengthen Income Tax Officers' (ITOs) orders, particularly under section 144B. The circular highlights the importance of monitoring significant events in these cases and suggests that this involvement will be considered in annual performance appraisals. Additionally, the Director General (Investigation) is urged to oversee progress in the top 100 national cases for effective supervision.
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