Scrutiny. - Income Tax - 1368/CBDT

INSTRUCTION NO. 1368/CBDT Dated: November 18, 1980 Attention is invited to the revised Annexure B of Action Plan 1980-81 forwarded under Chairman's D.O.letter No.17/1/80/od-DOMS dated 23rd May 1980 and further clarification given in Instruction No. 1361 from the Board regarding picking up cases for completion by way of scrutiny or by way of summary. 2. A clarification has been sought by certain Commissioners as to whether in the case of change in the constitution of firm or change of status the case should come up for completion after scrutiny or it should be disposed of in a summary manner. It is hereby clarified that cases of change in the constitution of firm or change in the status would come under item 13 of revised Annexure B of the Action Plan under head 'All New cases' and therefore they should be finalised after scrutiny. 3. The above clarification may kindly be brought to the notice of all the officers working under your charge.