Assessment assistance for low-return cases: inspectors may process and certify simple returns, with officers retaining final oversight. The instruction delegates processing of filed returns below a prescribed threshold to Inspectors of Income-tax to reduce assessing officers' workload. It delineates four post-filing categories-no adjustments and no tax due; no adjustments but tax/interest due requiring intimation; no adjustments but refund due; and prima facie adjustments requiring intimation-and prescribes that inspectors may certify category (i) cases, prepare intimation/refund papers for assessing officer signature in categories (ii) and (iii), and compute and propose prima facie adjustments in category (iv). Inspectors' certificates and proposals are to be kept on record while assessing officers retain final oversight.
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.
Assessment assistance for low-return cases: inspectors may process and certify simple returns, with officers retaining final oversight.
The instruction delegates processing of filed returns below a prescribed threshold to Inspectors of Income-tax to reduce assessing officers' workload. It delineates four post-filing categories-no adjustments and no tax due; no adjustments but tax/interest due requiring intimation; no adjustments but refund due; and prima facie adjustments requiring intimation-and prescribes that inspectors may certify category (i) cases, prepare intimation/refund papers for assessing officer signature in categories (ii) and (iii), and compute and propose prima facie adjustments in category (iv). Inspectors' certificates and proposals are to be kept on record while assessing officers retain final oversight.
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