https://www.taxtmi.com/circulars?id=9444 Failure to account for refunds arising from provisional assessment u/s.141A led to tax undercharges where provisional refunds were not reflected in regular assessments; assessing officers must verify provisional assessment registers and ITNS-150A entries so prior provisional assessment results are recorded before determining additional tax, and supervisory and audit checks must ensure top cases are reviewed to prevent such calculation and credit errors. en-us Thu, 31 Dec 1981 00:00:00 +0530 Sat, 04 Jun 2011 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9444 Failure to account for refunds arising from provisional assessment u/s.141A led to tax undercharges where provisional refunds were not reflected in regular assessments; assessing officers must verify provisional assessment registers and ITNS-150A entries so prior provisional assessment results are recorded before determining additional tax, and supervisory and audit checks must ensure top cases are reviewed to prevent such calculation and credit errors. Circulars Income Tax Thu, 31 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9444