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    <title>Scheme for improving quality of assessments - S. 144A</title>
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    <description>Scheme requires Range Heads, in consultation with Assessing Officers, to jointly identify specified pending scrutiny cases at the start of each year for monitoring; Range Heads must issue directions under section 144A, endorse copies to the CIT, monitor progress, and receive completed assessment orders. CCITs shall set and circulate parameters defining a quality assessment-focusing on issue identification, factual investigation, opportunity to the assessee, evidence analysis, legal interpretation, and substantial additions-and evaluate completed assessments annually using a prescribed proforma with performance rankings and recognition mechanisms.</description>
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