https://www.taxtmi.com/circulars?id=53082 Directives implement a non-adversarial tax regime by limiting the scope of scrutiny in cases selected from automated information to specified issues unless widened with senior sanction, requiring supervisory review to prevent frivolous or high pitched additions, mandating credit for TDS evidence to avoid refund withholding, confining remand reports to specified matters, applying merit-based discretion for appeals and references, enforcing timely grievance disposal, and requiring summons to be issued only in deserving cases. en-us Fri, 07 Nov 2014 00:00:00 +0530 Mon, 10 Nov 2014 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53082 Directives implement a non-adversarial tax regime by limiting the scope of scrutiny in cases selected from automated information to specified issues unless widened with senior sanction, requiring supervisory review to prevent frivolous or high pitched additions, mandating credit for TDS evidence to avoid refund withholding, confining remand reports to specified matters, applying merit-based discretion for appeals and references, enforcing timely grievance disposal, and requiring summons to be issued only in deserving cases. Circulars Income Tax Fri, 07 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53082