Framing of Quality assessments-request for submission of report

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Exemptions) Sir/Madam Subject: Framing of Quality assessments-request for submission of report- regd. As a mechanism to monitor quality of scrutiny assessment orders, it was laid down in para 4 of Instruction No. 4 of 2016 of CBDT dated 13.07.2016 that Pr. CCsIT/CCIT(Central)/Pr. CCIT(International-tax)/CCIT(Exemptions)/DsGIT(lnv.) would submit a report containing details of at least 25 quality....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....least ten quality cases from each Range will be reported. These would cover the assessments, where orders have been passed till 31.12.2016 and the report is to be submitted in the Annexed format. It is requested that the reports should be compiled in a CD/DVD and send to the Board in a safe package. 4. I am further directed to request that that a consolidated report for your entire region be subm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....closure: as above Annexure-Format of Compilation Pr.Chief Commissioner of Income/CCIT (Central)/ Pr. CCIT (International-tax)/CCIT (Exemptions)/ DsGIT (Inv.)… LIST OF QUALITY ASSESSMENT CASES CCIT/DGIT charge …………… Name of the case, PAN No. and assessment year Jurisdiction (Pr.ClT/ Addl. CIT /JCIT, DCIT/ACIT/ ITO) Assessment completed under sectio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....have 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, repetitive additions or best judgment assessment without any worthwhile independent inquiry. c) The Central Charges are req....