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Selection of cases for scrutiny - assessement of political parties - Instruction.
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....to Board's Instruction No. 1940 dated 11.6.96 (F.No. 225/70/96/ITA.II) whereby it was conveyed that all assessments of political parties upto assessment year 1996-97 irrespective of whether the returns are filed voluntarily or in response to a notice under section 142(1) or 148 may be completed after scrutiny. 2. Reference is also invited to Instruction No. 1967 dated 7th June, 1999 (F.No. 226/12....