https://www.taxtmi.com/article/detailed?id=243 Circulars of the Board prescribing criteria for selection of returns for scrutiny are beneficial circulars binding on subordinate assessing authorities; returns selected contrary to those guidelines may justify withdrawal of the notice, dropping proceedings, or completion of assessment as per the return, but procedural clarity is lacking and assessing officers often proceed to full scrutiny unless instructed to restrict scope to the grounds of selection. en-us Mon, 15 Dec 2008 00:00:00 +0530 Mon, 15 Dec 2008 21:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=243 Circulars of the Board prescribing criteria for selection of returns for scrutiny are beneficial circulars binding on subordinate assessing authorities; returns selected contrary to those guidelines may justify withdrawal of the notice, dropping proceedings, or completion of assessment as per the return, but procedural clarity is lacking and assessing officers often proceed to full scrutiny unless instructed to restrict scope to the grounds of selection. Articles Income Tax Mon, 15 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=243