Summary assessment scheme. - Income Tax - 1743/CBDT

INSTRUCTION NO. 1743/CBDT Dated: January 7, 1987 Summary Assessment Scheme covers cases of all non-corporate assessees with returned income upto Rs. 1 lakh. Therefore, normally appeal to Appellate Assistant Commissioner in respect of income-tax assessment order should not arise. A study was carried out to verify whether income-tax assessment orders against which appeals were filed before the AACs were really non-summary cases. It has been found that in some summary cases assessments had not been completed summarily. Scrutiny of appellate orders passed by AACs can help in identifying the ITOs wards or circles from which appeals to AACs are filed against income-tax assessment orders. Such wards and Circles should be periodically inspected to verify whether summary cases are not being disposed of summarily. Suitable action should be taken against the income-tax officers who are found to have defaulted in the implementation of Summary Assessment Scheme and the Assistant Commissioners who fail to effectively supervise them in this regard. The action that is taken against such officers should be reported to the Board.