https://www.taxtmi.com/circulars?id=10477 A three tier procedure requires initial processing with prima facie adjustments, segregation of returns into Investigation for in depth scrutiny and Limited Scrutiny for legal issues or limited factual variations. Returns must be linked with past records at processing to identify limited scrutiny cases; Assessing Officers must issue notices and show cause letters, endorse copies to supervisory officers, and pass assessment orders after opportunity. Permissible limited scrutiny adjustments are listed in an annexure; complex or numerous matters must be escalated to Investigation and residuary adjustments require prior superior approval. en-us Fri, 17 May 1996 00:00:00 +0530 Tue, 14 Jun 2011 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10477 A three tier procedure requires initial processing with prima facie adjustments, segregation of returns into Investigation for in depth scrutiny and Limited Scrutiny for legal issues or limited factual variations. Returns must be linked with past records at processing to identify limited scrutiny cases; Assessing Officers must issue notices and show cause letters, endorse copies to supervisory officers, and pass assessment orders after opportunity. Permissible limited scrutiny adjustments are listed in an annexure; complex or numerous matters must be escalated to Investigation and residuary adjustments require prior superior approval. Circulars Income Tax Fri, 17 May 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10477