https://www.taxtmi.com/circulars?id=9530 Directs that notices under section 143(2) and 142(1) must not be issued mechanically; assessing officers must review records in advance and indicate specific points or documentary requirements when issuing hearing notices. Supervisory measures require inspections by higher officers, sampling of cases above a specified income threshold to verify attached lists of points or documents, warnings against indiscriminate notices, potential disciplinary action for non-compliance, and reporting of inspection results to the Board. en-us Tue, 29 Nov 1983 00:00:00 +0530 Mon, 06 Jun 2011 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9530 Directs that notices under section 143(2) and 142(1) must not be issued mechanically; assessing officers must review records in advance and indicate specific points or documentary requirements when issuing hearing notices. Supervisory measures require inspections by higher officers, sampling of cases above a specified income threshold to verify attached lists of points or documents, warnings against indiscriminate notices, potential disciplinary action for non-compliance, and reporting of inspection results to the Board. Circulars Income Tax Tue, 29 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9530