Summary assessment. - Income Tax - 1392/CBDT

INSTRUCTION NO. 1392/CBDT Dated: April 10, 1981 The board have time and again impressed upon the officers that the cases falling under summary assessment scheme should be disposed of in a summary manner except where they are picked up by way of sample scrutiny. The commissioners were asked to take a serious view if the assessees are being unnecessarily harassed by mechanical issue of notices u/s.143(2). However complaints continue to come to the board where cases required to be disposed of in a summary manner were taken for scrutiny without there being any justification. 2. The minutes of the Finance Minister dated 19th March 1981 where notice was issued in a small case recorded in one of the files is reproduced below: A circular go to all CsIT that they should dispose of all these matters expeditiously and generously. Our ITOs seem to display all their expertise in trivial cases. 3. The board desire that the summary assessment scheme should be implemented strictly and the inspecting authorities should keep a watch to ensure that the ITOs do not arbitarily issue notices u/s.143(2) in a case requiring assessment to be done in a summary manner. Erring officials should be suitably pulled up. 4. These instructions may be brought to the notice of all the officers working in your charge immediately.