Advisory for conducting scrutiny assessment proceedings in the State of Jammu and Kashmir, in the aftermath of Floods — regarding.

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....ome-tax, Amritsar Madam. Subject :- Advisory for conducting scrutiny assessment proceedings in the State of Jammu and Kashmir, in the aftermath of Floods -- regarding. It has come to the notice of the Board that due to recent devastation caused by the floods in the State of Jammu & Kashmir, the income-tax assessees of that State are facing difficulties in ensuring compliance either with the r....

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....eted on the basis of materials available on record. The Assessing Officers are further advised to keep in mind the following points while finalizing assessments in such cases:- * In cases of non-production of books of accounts, documents, records etc. requisitioned u/s 143(2) / 142(1) of the Act, the Assessing Officer, even if invoking the provisions of section 144 of the Act, should avoid frami....