https://www.taxtmi.com/circulars?id=10528 Selection for assessment under section 143(3) must be based on specific credible information with application of mind at two levels: joint written reasons by the Assessing Officer and his next superior. Chief Commissioners/Directors General will determine the number of 143(3) assessments per Assessing Officer based on case nature and workload, ensure even distribution, and may lay down objective parameters (e.g., concealment or revenue potential) to justify selection and ensure accountability. Designated categories (search and seizure, survey, reassessment, set aside, court mandated cases) shall continue to be assessed under section 143(3). en-us Mon, 07 Jun 1999 00:00:00 +0530 Wed, 15 Jun 2011 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10528 Selection for assessment under section 143(3) must be based on specific credible information with application of mind at two levels: joint written reasons by the Assessing Officer and his next superior. Chief Commissioners/Directors General will determine the number of 143(3) assessments per Assessing Officer based on case nature and workload, ensure even distribution, and may lay down objective parameters (e.g., concealment or revenue potential) to justify selection and ensure accountability. Designated categories (search and seizure, survey, reassessment, set aside, court mandated cases) shall continue to be assessed under section 143(3). Circulars Income Tax Mon, 07 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10528