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    <title>Scrutiny u/s 143(3).</title>
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    <description>Directs prompt completion of detailed scrutiny assessments under section 143(3) and procedural coordination: partners&#039; assessments should await the firm&#039;s assessment unless registration orders are passed to permit provisional inclusion of shares; reassessments under section 147 and summary assessments selected for selective scrutiny must be assigned to scrutiny officers; transfers should keep records within the same circle/range. Commissioners may assign scrutiny for selected professional cases and coordinate assignment of connected HUF or major-shareholder satellite cases to the officer handling the main case.</description>
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    <pubDate>Sat, 15 Jul 1972 00:00:00 +0530</pubDate>
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      <title>Scrutiny u/s 143(3).</title>
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      <description>Directs prompt completion of detailed scrutiny assessments under section 143(3) and procedural coordination: partners&#039; assessments should await the firm&#039;s assessment unless registration orders are passed to permit provisional inclusion of shares; reassessments under section 147 and summary assessments selected for selective scrutiny must be assigned to scrutiny officers; transfers should keep records within the same circle/range. Commissioners may assign scrutiny for selected professional cases and coordinate assignment of connected HUF or major-shareholder satellite cases to the officer handling the main case.</description>
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      <pubDate>Sat, 15 Jul 1972 00:00:00 +0530</pubDate>
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