Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

North Block, New Delhi-110001

Dated 25-9-2012

Letter DO F.No. 225/97/2012/ITA.II,

To

All Chief-Commissioners of Income-tax

Improving quality of scrutiny assessments - Central Action Plan ('CAP') for Financial Year 2012-13

As you are aware, the CBDT has laid special emphasis in the CAP 2012-13 for improving the quality of assessments. In this regard, a strategy has been mentioned at Annexure-II (pgs. 38-43) of CAP Document.

2. The then Member (IT) had asked the Chief-Commissioners of Income-tax ('CCsIT') to send list of top 100 quality assessments in respective charges. This direction of Member was not complied with by many of CCsIT which has been viewed seriously by the Board. It is expected from the field-formation that in future the directions of the Board will not be ignored.

3. Some CCsIT have forwarded the list in mechanical manner without bringing out the quality aspect of the assessments. The analysis of the information supplied to the Board shows that the quality of assessments in the FY 2011-12 has been far from satisfactory in majority of cases.

4. The CCsIT are therefore requested to sensitize the Assessing Officers in their Region to pay focused attention towards the pending assessments to be completed till March, 2013. The strategy mentioned in CAP document should be followed by each Assessing Officer to bring out the quality in assessments. The steps suggested in the guidelines for scrutiny cases should also be scrupulously adhered to.

I am confident that if proper attention is paid to this aspect of work at this stage it will help not only in improving quality of assessments but also in augmenting the post assessment tax revenues.

Yours faithfully

R.K.Tewari, IRS

Member (IT), CBDT &

Special Secretary to the Govt. of India

Quality of scrutiny assessments: directed enhanced adherence to CAP strategies and AO sensitisation to improve assessments and revenue. The Central Board of Direct Taxes directs Chief Commissioners to ensure Assessing Officers are sensitised and to follow the CAP strategy and prescribed scrutiny guidelines, with focused attention on completing pending assessments by the prescribed deadline, stressing that field formations must comply meaningfully rather than report mechanically to improve assessment quality and post-assessment revenue.