1902/1992.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Board has been taking the view that the scope of the objections raised by the Audit(both Receipt Audit and Internal Audit) in cases processed u/s.143(1)(a) should be limited only to pointing out failures on the part of the assessing Officers to make any of the prescribed adjustments and not to pointing out mistakes/omissions which could be taken care of only by making a scrutiny assessment. Accord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... processed u/s.143(1)(a). 3. The C & AG has now agreed that the Revenue Audit, apart from raising objections in scrutiny assessments, shall henceforth confine itself to raising objections only with respect to failures of the Assessing Officers to make the prescribed adjustments in cases processed u/s.143(1)(a). 4. Therefore, in the changed circumstances, it has been decided by the Board that....