Revised System of Review of Assessments

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.... All the Chief Commissioners of Income Tax(Central) Sir/Madam, Sub : Revised System of Review of Assessments-Reg. Ref : Board Instruction No. 15/2008 dt.04.11.2008. In pursuance of the instruction of even number dated 4th November, 2008 on the above mentioned subject reference have been received in the Board for revising the Action Plan Target of Review of Search Assessments b....

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....financial year. Core Search Assessment consists of the assessments u/s. 153A/153C or 143(3) of the Core Search case of any search group for the year in which substantial concealment was detected during search or post search investigation. However, if the number of such assessments completed during a financial year by all the officers of the CIT Charge is less than 16(sixteen), then more than one a....