Clarifications regarding instruction No.1617. - Income Tax - 1645/CBDT

INSTRUCTION NO. 1645/CBDT Dated: August 26, 1985 Section(s) Referred: 143(1) ,143(3) Statute: Income - Tax Act, 1961 It has been directed in the Instruction No.1617 dated 18th May 1985 that assessments in the types of cases mentioned in para 2 thereof will be completed u/s.143(1) of the I.T. Act 1961 on the basis of returns after linking them with the assessment records. 2. Clarifications have been sought by a number of CsIT on the question as to whether the assessments which otherwise would fall for completion u/s.143(1) or 143(3) of the Act. This question has been examined by the Board and it has been decided that the assessments in these cases will have to be completed u/s.143(3) of the Act, but the manner of computation of total income in such cases would be as follows:- a) Where the notices u/s.143(2) had been issued without making any specific queries, the total income as returned would be adopted without making any enquiries as of the assessments were to be completed u/s.143(1) of the Act. b) In cases where notices u/s.143(2) have been issued with specific queries or the points for enquiries, assessments would be completed without making proper scrutiny in those cases. 3. These instructions may kindly be brought to the notice of all the officers working in your charge.