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Quality of assessments completed by the Assessing Officers during financial year 2012-13

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....idelines for Scrutiny Selection" [File No. 225/97/2012/ITA-II] for Financial Year 2012-13, dated 23-8-2012 read with clarification dated 20-9-2012. 2. All the CCsIT/DGsIT charges are therefore requested to ensure that a compilation of at least 50 quality assessments passed in their respective charges is made in respect of scrutiny assessments completed during financial year 2012-13, clearly bring....

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....I am further directed to request that a copy of compilation alongwith all assessment orders may also be sent to respective Appraisal Committees constituted for 'Let us Share' by DGIT(Admin.). Annexure FORMAT of Compilation Chief Commissioner of Income Tax (CCA).. LIST OF QUALITY ASSESSMENT CASES CCIT/DGIT charge………. Name of the case Name of the Assessing Officer/ Addl. ....

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....e been detected for the first time during the year. (b) Before reporting such cases in compilation, due care must be taken that the issues have been properly thrashed and it is not a case where the Assessing Officer has resorted to summary additions, routine disallowances or best judgment assessment without any worth while independent inquiry. Reporting of such cases would be viewed adversely. ....