https://www.taxtmi.com/circulars?id=9240 Summary assessment requires verification of case type with a rubber stamp on the order sheet rather than filling a full check-list; pre-paid tax credit cannot rest on challan counter-foils and must be verified from the daily collection register. Instruction No.1072's conditions and monetary limits govern inclusion in summary assessment even where earlier appeals are pending. Pre-assessment scrutiny is essential, must be thorough, and general-purpose additions must have adequate supporting data. en-us Wed, 27 Dec 1978 00:00:00 +0530 Fri, 03 Jun 2011 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9240 Summary assessment requires verification of case type with a rubber stamp on the order sheet rather than filling a full check-list; pre-paid tax credit cannot rest on challan counter-foils and must be verified from the daily collection register. Instruction No.1072's conditions and monetary limits govern inclusion in summary assessment even where earlier appeals are pending. Pre-assessment scrutiny is essential, must be thorough, and general-purpose additions must have adequate supporting data. Circulars Income Tax Wed, 27 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9240