https://www.taxtmi.com/circulars?id=2938 The Board revises prior AIRs guidance to permit Commissioners of Income Tax to designate Assessing Officers or leave work to jurisdictional Assessing Officers for issuing notices under section 142(1), amending sub paras (d)-(g). Notices under section 142(1) should follow the Central Action Plan timeline. Where AIR addresses are incomplete, officers must trace assessees per the established procedure and secure valid service; if tracing delays prevent issuing section 142(1) notices and completing assessment within the prescribed period, a notice under section 148 may be issued thereafter. en-us Thu, 16 Aug 2007 00:00:00 +0530 Mon, 28 Jul 2008 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2938 The Board revises prior AIRs guidance to permit Commissioners of Income Tax to designate Assessing Officers or leave work to jurisdictional Assessing Officers for issuing notices under section 142(1), amending sub paras (d)-(g). Notices under section 142(1) should follow the Central Action Plan timeline. Where AIR addresses are incomplete, officers must trace assessees per the established procedure and secure valid service; if tracing delays prevent issuing section 142(1) notices and completing assessment within the prescribed period, a notice under section 148 may be issued thereafter. Circulars Income Tax Thu, 16 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2938