Sample scrutiny of cases assessed under Summary assessment scheme. - Income Tax - 1753/CBDT

INSTRUCTION NO. 1753/CBDT Dated: April 1, 1987 Attention is invited to Instruction No. 1072 dated 1.7.1977 on the above subject. At para 15 of this Instruction it was stated as follows:- "Some of the cases in which assessments have been made under the summary assessment scheme should be picked up for scrutiny. This should not be done by reopening under section 143(2)(b) an assessment already completed in summary manner under section 143(1). The scrutiny should relate to the assessment which will be taken up in the following year." The same instruction was reiterated in Board's instruction No.1173 dated 8.5.1978. Further as per the existing procedure, as laid down in Instruction No.1072 and reiterated in Instruction No.1381 dated 5.2.1981 and 1508 dated 13.5,1983, cases for sample scrutiny are to be selected in the month of August in every financial year. 2. In view of the decision to computerise summary assessments from the financial year 1987-88, in place where computers have been introduced it is intended to centralise receipt of returns and forward all returns falling under the summary assessment scheme to the Computer Centre for processing. Thus it may be difficult to segregate the returns relating to the cases chosen for sample scrutiny. It is also possible that in some cases assessments would have been completed before August when cases are chosen for sample scrutiny. 3. In this background, Board have re-examined the procedure for selecting cases for sample scrutiny and it has been decided that in cases chosen for sample scrutiny, if the assessment has already been completed under section 143(1) by the Computer, the proceedings should be reopened under section 143(2)(b) of the Income-tax Act in scrutiny. The existing Instructions on the subject are, therefore, modified to this extent only. 4. These Instructions may be brought to the notice of all the officers working under you.