Pre-assessment scrutiny and drafting of questionnaires.

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....ce, 1983 wherein a suggestion was made that the I.A.Cs. should be more actively associated in pre-assessment scrutiny of 100 top cases of the Range. In appropriate cases, the IACs should also issue directions under section 144A of the Income-tax Act, 1961. During the course of discussions, it was also pointed out that the provisions of section 144B were not being effectively used and the IACs shou....