Verification of assessees' estimates required by an independent clerk; officer must seek amendment and recovery when errors produce additional tax. Statements or estimates filed in lieu of assessees' statements must be checked immediately after entry in the departmental records by a UDC other than the dealing clerk, or by a Head Clerk or Inspector, to ensure correct declaration of total income and tax. Checks are confined to cases above the existing income threshold; where checking discloses errors producing additional tax beyond the reporting threshold, the Income tax Officer must ask the assessee to amend the statement/estimate, recover the additional tax and draw attention to penal provisions if unrectified.
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.
Verification of assessees' estimates required by an independent clerk; officer must seek amendment and recovery when errors produce additional tax.
Statements or estimates filed in lieu of assessees' statements must be checked immediately after entry in the departmental records by a UDC other than the dealing clerk, or by a Head Clerk or Inspector, to ensure correct declaration of total income and tax. Checks are confined to cases above the existing income threshold; where checking discloses errors producing additional tax beyond the reporting threshold, the Income tax Officer must ask the assessee to amend the statement/estimate, recover the additional tax and draw attention to penal provisions if unrectified.
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