Revised system of Review of assessments

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....ction also the Inspecting Officer was required to comment on selected assessment orders. As this was resulting in a duplication of the review function, it has been decided to do away with the requirement to give comments on selected assessment orders as part of the annual Inspections. It was also noticed that centralisation of review work with administrative Commissioners alone was resulting in in....

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....rival arguments are analysed in the assessment order and a fair and balanced finding recorded. During these reviews the Reviewing Officer should give specific comments on the overall quality of assessment work of the officer as evident from the assessments done during the quarter and record specific observations on a few select cases. He should also comments on whether relevant Instructions of the....

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....ases of each officer per quarter, In the review of assessment work of Additional Commissioners/Joint Commissioners this may be restricted to one assessment order per quarter. 5. The Reviewing Officers may plan their work in a manner that review in respect of all concerned officers takes place in every quarter. In the Action Plan for 2008-09 it was stated that targets for inspection and Reviews wi....