TaxTMI 
TaxTMI 
Instructions regarding scrutiny of assessments.
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....l year 2001-2002 will be as under i) All search cases will be centralised in the central circles and will be scrutinised. ii) Except for search cases, all the officers of a range including Addl. CIT/JCIT, DCIT, ACIT and ITO will have concurrent jurisdiction on all the cases falling in that range. However, Addl. CIT/JCIT will himself not make the assessment but will closely monitor and supervise ....
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....utiny in each range will be 30 in the ranges having only company cases and 40 in other ranges. These cases will be in addition to actions arising on account of orders under sections 263, 264, 148, appellate orders and directions of courts etc. viii) The cases will be assigned to DCIT/ACIT and ITO, by the Addi. CIT/JCIT for scrutiny, on the basis of comparative amount of returned income as well as....
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....h scerutiny and examination of the cases. 4. Since the number of scrutiny assessment will be limited, the officers would be required to devote their extra time on the rest of the work of the Department for completing the work other than scrutiny and @pay special attention to the collection work. 5. A list is enclosed herewith giving a model of such activities. But this list is only inclusive and....
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....y has been granted. vi) Enforcing coercive actions for recovery. 4. Ensuring timely processing of returns. 5. Ensuring timely issue of refunds. 6. Monitoring action against stop-filers/non-filers. 7. Monitoring prompt disposal of rectification applications. 8. Internal audit functions. 9. Prompt follow up action on C&AG audit objections/observations. 10. Ensuring timely submission of prop....