858/CBDT.

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....n integral part of the scheme. It was laid down that 20 per cent of Category I cases 5 per cent of Cat. II cases and 2 per cent of the remaining cases completed under the summary procedure should be taken up for detailed scrutiny. The percentages specified were considered to be the minimum and Commissioners were given the discretion to get a large number of cases scrutinised depending upon manpowe....

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....d intimate the lists to the concerned Income-tax Officers. The cases for scrutiny, which are to be selected on a sampling basis, would also include cases from trades and/or professions in which, due to shortages and other factor high profits are earned. (c) A copy of these lists should also be forwarded by the Inspecting Asst. Commissioners of Income-tax to the Commissioners of Income-tax who s....