The assessing officer should maintain a register in the enclosed form.

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....n in para 5 of that instruction. A general reference to 1 to 2 per cent summary assessments for selective scrutiny vide Member Shri H. A. Shah's Circular D.O. letter No. 403/37/72-ITCC dated 11-7-72, to Commissioners has to be read in the context of the aforesaid detailed criteria which are to be followed. 2. The following further elucidations regarding the above noted criteria are offered. (i) ....

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....arily exceed 1 per cent of the total summary assessments made in the charge. (iii) Subject to the basic criteria laid down in the Board's Instruction No. 289, dated 30-4-71, and as further elucidated above, Commissioners may themselves lay down the criteria for a random selection of scrutiny cases for the completed summary assessment. For instance they may direct that every 100th case may be sele....