https://www.taxtmi.com/circulars?id=8932 Summary assessments completed under the amended assessment provision must conform to legal requirements and Board instructions; if they do, they should not ordinarily attract criticism from Revenue Audit, but Revenue Audit retains the statutory right to examine such cases, with the Comptroller and Auditor General to determine the extent and depth of audit, and records must be made available when audit scrutiny is sought. en-us Mon, 04 Dec 1972 00:00:00 +0530 Tue, 31 May 2011 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8932 Summary assessments completed under the amended assessment provision must conform to legal requirements and Board instructions; if they do, they should not ordinarily attract criticism from Revenue Audit, but Revenue Audit retains the statutory right to examine such cases, with the Comptroller and Auditor General to determine the extent and depth of audit, and records must be made available when audit scrutiny is sought. Circulars Income Tax Mon, 04 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8932