Summary assessment on returned income permits completion without detailed checking, with limited random scrutiny to reduce backlog. Instruction replaces summary/scrutiny categorisation with two classes and mandates that class (i) cases be completed on the basis of the return after linking with assessment records with no checking; specified categories (special circles, companies, trusts, loss, search and re-opened cases) are excluded. Returns for class (i) are segregated at receipt, nil-demand/refund cases receive only an intimation, separate demand registers are maintained, penalty proceedings are not initiated if returns filed before the cut-off (interest still levied), and a fixed percentage of such cases is selected for random scrutiny.
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 on returned income permits completion without detailed checking, with limited random scrutiny to reduce backlog.
Instruction replaces summary/scrutiny categorisation with two classes and mandates that class (i) cases be completed on the basis of the return after linking with assessment records with no checking; specified categories (special circles, companies, trusts, loss, search and re-opened cases) are excluded. Returns for class (i) are segregated at receipt, nil-demand/refund cases receive only an intimation, separate demand registers are maintained, penalty proceedings are not initiated if returns filed before the cut-off (interest still levied), and a fixed percentage of such cases is selected for random scrutiny.
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