Working of the Summary Assessment scheme.

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....nt scheme. These have been examined and Board's decision in respect of each point is indicated below. 2(i) whether it is necessary to fill up the check list in all cases. While verification whether a case is a scrutiny case or not will continue to be made with reference to the check list, it will not be necessary to fill up the check list for each case. However, a rubber stamp is to be put o....

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.... treated as a summary assessment case even if appeal for an earlier year is pending. iv) Whether the Commissioners should be allowed to vary the monetary limits for Summary Assessment Scheme in their Charges having regard to the work load etc. The board have decided that the monetary limits as laid down in Instruction NO.1072 dated 1st July 1978 will uniformly apply to all the Charges. v)....