Summary assessment scheme.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Summary Assessment Scheme covers cases of all non-corporate assessees with returned income upto Rs. 1 lakh. Therefore, normally appeal to Appellate Assistant Commissioner in respect of income-tax asse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... filed against income-tax assessment orders. Such wards and Circles should be periodically inspected to verify whether summary cases are not being disposed of summarily. Suitable action should be take....