Scope of audit in respect of Estate Duty assessments completed under Summary Assessment Scheme - Clarification regarding. - Income Tax - 184

CIRCULAR NO. 184 DATED 22.2.1988 Scope of audit in respect of Estate Duty assessments completed under Summary Assessment Scheme - Clarification regarding. Please refer to your D.O. letter No. RA-72/ACED/Il/86-87/TN-III dated 16.1.88 addressed to Shri V.K. Sachdeva on the above subject. Your inference that the instructions of CBDT for not taking any remedial action in the Summary Assessment cases conveyed in this Directorate's Circular No. 176 dated 26.8.87 would apply equally to the assessments in the Wealth Tax and Estate Duty Acts thereunder well is correct and is in conformity with the Board's view in the matter. This is however, subject to the subsequent Instructions of the Board vide its F.No.237/5/84-A PAC-II dated 12.2.88 wherein it has been clarified that even in summary-assessment cases remedial measures to rectify the mistakes of the assessing officers could be taken. 2. You may therefore take up the matter with the local A.G. accordingly. [D.O. Letter No. F.No.RA-I/86-87/DIT dated 22.2.1988 from Directorate of Inspection (Income-tax and Audit)