https://www.taxtmi.com/circulars?id=9399 The directive requires strict enforcement of the summary assessment scheme: inspecting authorities must ensure cases fit for summary disposal are not subjected to unjustified scrutiny and ITOs do not mechanically issue notices under section 143(2). Officers are to dispose of such matters expeditiously and, where appropriate, generously. Complaints of unnecessary notices continue; inspecting authorities must monitor ITO actions and initiate supervisory or disciplinary measures against officials who cause unwarranted taxpayer harassment. en-us Fri, 10 Apr 1981 00:00:00 +0530 Sat, 04 Jun 2011 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9399 The directive requires strict enforcement of the summary assessment scheme: inspecting authorities must ensure cases fit for summary disposal are not subjected to unjustified scrutiny and ITOs do not mechanically issue notices under section 143(2). Officers are to dispose of such matters expeditiously and, where appropriate, generously. Complaints of unnecessary notices continue; inspecting authorities must monitor ITO actions and initiate supervisory or disciplinary measures against officials who cause unwarranted taxpayer harassment. Circulars Income Tax Fri, 10 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9399