https://www.taxtmi.com/circulars?id=10347 The Instruction substitutes post assessment sample scrutiny with pre assessment scrutiny, requires Inspecting Assistant Commissioners to select sample cases and prepare July-August lists communicated to ITOs and Commissioners (reporting to the Board by end of August), assigns enforcement responsibility to the Inspecting Assistant Commissioner, mandates reclassification of selected summary cases as scrutiny in the September report with a footnote, and permits reopening of earlier assessments on substantial grounds under the appropriate statutory provisions while observing time limits. en-us Wed, 30 Jul 1975 00:00:00 +0530 Mon, 13 Jun 2011 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10347 The Instruction substitutes post assessment sample scrutiny with pre assessment scrutiny, requires Inspecting Assistant Commissioners to select sample cases and prepare July-August lists communicated to ITOs and Commissioners (reporting to the Board by end of August), assigns enforcement responsibility to the Inspecting Assistant Commissioner, mandates reclassification of selected summary cases as scrutiny in the September report with a footnote, and permits reopening of earlier assessments on substantial grounds under the appropriate statutory provisions while observing time limits. Circulars Income Tax Wed, 30 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10347