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of <h1>CBDT Clarifies Income Tax Assessment Procedures u/ss 143(1) and 143(3); Guidelines for CsIT on Notices and Queries.</h1> Instruction No. 1645 issued by the Central Board of Direct Taxes (CBDT) on August 26, 1985, provides clarifications regarding assessments under the Income Tax Act, 1961, specifically sections 143(1) and 143(3). It addresses queries from Commissioners of Income Tax (CsIT) about completing assessments under these sections. The Board has decided that assessments in certain cases should be completed under section 143(3). If notices under section 143(2) were issued without specific queries, the returned income is adopted without further inquiries. If specific queries were made, assessments are completed without detailed scrutiny. Officers are instructed to note these guidelines.
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