Pre-assessment scrutiny and drafting of questionnaires. - Income Tax - 1538/CBDT

INSTRUCTION NO. 1538/CBDT Dated: November 19, 1983 Section(s) Referred: 143 ,144A ,144B Statute: Income - Tax Act, 1961 Attention is invited to the discussions which took place during the Commissioners Conference, 1983 wherein a suggestion was made that the I.A.Cs. should be more actively associated in pre-assessment scrutiny of 100 top cases of the Range. In appropriate cases, the IACs should also issue directions under section 144A of the Income-tax Act, 1961. During the course of discussions, it was also pointed out that the provisions of section 144B were not being effectively used and the IACs should give well reasoned directions so that the ITOs orders are strengthened. These suggestions have been examined in the Board and it is desired that the Commissioners and the IACs should be actively associated in some selected cases in pre-assessment scrutiny and drafting of questionnaires. This will also include watching of the important events in 100 top cases. This area of work will be kept in mind while considering the annual performance appraisal. 2. Similarly, Director General (Investigation) may please watch the progress made in the top 100 cases of the country for efficient supervision and control over this work.