Recordkeeping retention clarified: yearly or three year register and correct column reporting for reopening of assessments. Where computer printed Blue Books are available, the register must be maintained on a yearly basis; otherwise the register continues for three years. Pendency from assessments reopened under section 143(2) must be reflected in columns 10 to 13, and the expiry date of the limitation for completion of the reopened assessment must be indicated in column 12 rather than column 11.
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Provisions expressly mentioned in the judgment/order text.
Recordkeeping retention clarified: yearly or three year register and correct column reporting for reopening of assessments.
Where computer printed Blue Books are available, the register must be maintained on a yearly basis; otherwise the register continues for three years. Pendency from assessments reopened under section 143(2) must be reflected in columns 10 to 13, and the expiry date of the limitation for completion of the reopened assessment must be indicated in column 12 rather than column 11.
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