Instructions regarding scrutiny of assessments.

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....election of. cases for scrutiny during the current financial 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 ....

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....se cases for scrutiny. vii) The total number of cases selected for scrutiny 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....

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....lity-with regard to selection of cases. 3. All efforts will be made to have a through 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 ....

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.... CsIT (Appeals) for disposal of priority appeals. v) Ensuring proper representation to ITAT in cases where stay 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 a....