TaxTMI 
TaxTMI 
Revised procedure for inspection
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....revamp the existing system of Inspections and Reviews. 2. Under the revised procedure, inspections will involve an annual comprehensive inspection of the concerned office. The Inspecting Officer will examine and comment on the overall functioning of the office in the light of various Government Instructions in general and CBDT Instructions in particular. However, it will not be necessary to give comments on select assessment orders as part of inspection, as this will be done during Review of the assessments, instructions in respect of which are being issued separately. 3. Under the new system Inspection of following offices will be done:— i. Assessing Officers: Inspection of the office of DCIT/ACIT and that of the Additional CsIT/JCsIT will be carried out by the concerned Administrative Commissioner. The offices of ITOs and TROs working in a Range will be inspected by the concerned Range head i.e. the Additional Commissioner or Joint Commissioner. ii. Range Office: The Inspection of the Range office headed by an Additional Commissioner or Joint Commissioner will be carried out by the concerned Administrative Commissioner. iii. CIT(Appeals): Ins....
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....s holding an additional charge, he will also be responsible for conducting Inspections in respect of the additional charge also. The progress of the Review work may be reported in the monthly D.O. letters. All inspection reports should be sent to the DIT (I.T.), New Delhi by 15th of April of the following financial year. This Instruction may kindly be brought to the notice of all officers working in your Region. [F. NO. 225/143/2008/ITA.II] INSPECTION REPORT [To be used for inspection of CIT (Appeals)] 1. GENERAL INFORMATION 1. Office under inspection : 2. Brief description of jurisdiction : 3. Period covered by last inspection : 4. Period covered by present inspection : 5. Particulars of Officers working in the Charge during the period under inspection: Name Period 6. Name and designation of the Cont....
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....p; : 2. Brief description of jurisdiction : 3. Period covered by last, inspection : 4. Period covered by present inspection : 5. Particulars of Officers working in the Range during the period under inspection : Name Designation Duration for which posted 6. Name and designation of me Controlling Officer : 7. &....
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....ecord been maintained in respect of surveys conducted in the Range? Has the officer been taking steps to ensure the recovery of any amounts surrendered during the surveys? Has timely steps been taken to complete the assessments in survey cases? 3.2 Tax evasion petitions Has any record in the form of a control register/folder been kept in respect of the tax evasion petitions received? Whether all petitions received till date are found entered in the register? Whether follow up action found has been taken on the evasion petitions entered in the register? 3.3 Other matters - Give comments on— Handling of establishment matters. Adequacy of resources and facilities with particular emphasis on quality. Over-all environment of the office. 4. COMMENTS OF THE OFFICER BEING INSPECTED ON THE OBSERVATIONS OF INSPECTING OFFICER INSPECTION REPORT (To be used for inspection of Assessing Officers/Units) 1. GENERAL INFORMATION 1. Office under inspection ....
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....v. Whether large income cases have been completed after giving proper show cause notices v. Whether demand notices have been served expeditiously (List out scrutiny cases completed in December and give following information) S. N. PAN Name Date of order Date of service Reasons for delay, if any 2.3.3 Rectifications i. Is a rectification register maintained for entering the applications received? Does it give a fair picture of the pending applications and applications that have been disposed of and the time taken for the disposal in a case? ii. Have the rectification applications been disposed of in reasonable time? (List out rectification applications received in the fortnight specified by the Directorate] S.N. PAN Name Date of receipt of application Date(s) of rectification order/ service Reasons for delay, if any 2.3.4 Follow up of Appellate Order....