Applicability of Sec.143 to certain cases.

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....ssible and in-admissible items of deduction. The following instances have been brought to the notice of the board where the assessees are trying to claim unintended benefit by taking advantage either of the deletion of the above referred sub-clauses or of summary assessment scheme itself:- a) assessees claiming exemption of pension from tax, claiming exemption in respect of CCA, DA, leave encas....

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....roperty income. 2. The board have decided that cases of the above referred types should be taken out of the summary assessment scheme and the assessments made u/s.143(3). To take care of cases of those types which might have already been completed u/s.143(1), 10% of salary cases disposed of under summary assessment scheme during the current year should be selected for random scrutiny in the nex....