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

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....-4-1971 and so say that the above noted criteria were laid down 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 el....

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....r of cases picked up for scrutiny under this clause should not ordinarily 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 asse....