Sample scrutiny of cases assessed under Summary assessment scheme.

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Full Text of the Document

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....in which assessments have been made under the summary assessment scheme should be picked up for scrutiny. This should not be done by reopening under section 143(2)(b) an assessment already completed in summary manner under section 143(1). The scrutiny should relate to the assessment which will be taken up in the following year." The same instruction was reiterated in Board's instruction No.1173....