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....cting a Companies Circle, a Circle dealing with Category II and higher category cases, a Circle dealing with small incomes and a mixed Circle in a mofussil town if you have mofussil jurisdiction. From each of these Circles please select 100 cases at random by selecting, say, every 5th or 7th case from the G.I.R. Having done so you may scrutinise the facts of one assessment in each of these cases c....

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....------------ 8 9 10 ------------------------------------------------------------------------- PROFORMA 'B' NO.OF CASES NO.WHERE NO.OUT OF (2) WHERE PENALTY NO.OUT OF(3) WHERE SCRUTINISED RETURNS WERE PROCEEDING U/S.271(1)(A) PENALTY WAS DELAYED WERE STARTED LEVIED ------------------------------------------------------------------------- 1 2 3 4 --------------------------------------------....