Monitoring of scrutiny assessments by Range head. - Income Tax - Instruction No. 01/2007

INSTRUCTION NO. 1/2007 Dated: March 16, 2007 Subject: Monitoring of scrutiny assessments by Range Heads- Regarding. I am directed to refer to the Instruction No. 2/2006, dated 27th April, 2006 on the above subject in which it was stated that the monitoring of cases under scrutiny by the Range Heads shall be done in accordance with the provisions of section 144A of the Income-tax Act. 2. Instances have been brought to the notice of the Board where, placing undue reliance on these instructions, the Assessing Officers have taken a stand that the Range Heads could not and should not call for records of cases except for the purpose of issue of instructions under section 144A of the Income-tax Act. 3. It is hereby clarified that these instructions do not in any way restrict the inherent powers of the Range Heads to administratively supervise the work of their subordinate officers by looking into the records. F.No. 225/11/2006-ITA-II