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of <h1>New Guidelines for Scrutinizing Computer-Assessed Cases: Reopen u/s 143(2)(b) Without Reassessing Section 143(1) Cases.</h1> The circular addresses the procedure for scrutinizing cases assessed under the summary assessment scheme. It references previous instructions, emphasizing that cases should be selected for scrutiny without reopening assessments completed under section 143(1). With the introduction of computerized assessments from the financial year 1987-88, challenges in segregating returns for scrutiny are acknowledged. The Board has decided that if a case chosen for scrutiny has already been assessed by the computer, proceedings should be reopened under section 143(2)(b). The existing instructions are modified accordingly, and officers are instructed to be informed of these changes.
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