https://www.taxtmi.com/circulars?id=9374 Notices under section 143(2) must not be issued mechanically; officers should study files and specify requirements, issue deficiency letters for summary-assessment cases, or, where a hearing is needed, serve notices requiring production of documents or notices stating specific points of clarification. Supervisory officers must inspect for mechanical issuance and take corrective action against officers who habitually issue such notices. en-us Tue, 18 Nov 1980 00:00:00 +0530 Sat, 04 Jun 2011 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9374 Notices under section 143(2) must not be issued mechanically; officers should study files and specify requirements, issue deficiency letters for summary-assessment cases, or, where a hearing is needed, serve notices requiring production of documents or notices stating specific points of clarification. Supervisory officers must inspect for mechanical issuance and take corrective action against officers who habitually issue such notices. Circulars Income Tax Tue, 18 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9374