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TMI BlogRevised procedure for inspectionX X X X Extracts X X X X X X X X Extracts X X X X ..... pections and Reviews. 2. Under the revised procedure, inspections will involve an annual comprehensive inspection of the concerned office. The Inspecting Officer will examine and comment on the overall functioning of the office in the light of various Government Instructions in general and CBDT Instructions in particular. However, it will not be necessary to give comments on select assessment orders as part of inspection, as this will be done during Review of the assessments, instructions in respect of which are being issued separately. 3. Under the new system Inspection of following offices will be done:— i. Assessing Officers: Inspection of the office of DCIT/ACIT and that of the Additional CsIT/JCsIT will be carried out by the concerned Administrative Commissioner. The offices of ITOs and TROs working in a Range will be inspected by the concerned Range head i.e. the Additional Commissioner or Joint Commissioner. ii. Range Office: The Inspection of the Range office headed by an Additional Commissioner or Joint Commissioner will be carried out by the concerned Administrative Commissioner. iii. CIT(Appeals): Inspection of the office of CIT(Appeals) will be carried out by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be responsible for conducting Inspections in respect of the additional charge also. The progress of the Review work may be reported in the monthly D.O. letters. All inspection reports should be sent to the DIT (I.T.), New Delhi by 15th of April of the following financial year. This Instruction may kindly be brought to the notice of all officers working in your Region. [F. NO. 225/143/2008/ITA.II] INSPECTION REPORT [To be used for inspection of CIT (Appeals)] 1. GENERAL INFORMATION 1. Office under inspection : 2. Brief description of jurisdiction : 3. Period covered by last inspection : 4. Period covered by present inspection : 5. Particulars of Officers working in the Charge during the period under inspection: Name Period 6. Name and designation of the Controlling Officer : 2. DETAILS OF INSPECTION WORK 2.1 Maintenance of registers S.N. Name of the register Whether complete in all respects Quality of maintenance of registers Remarks l Inward Register 2 Appeal Register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether complete in all respects Quality of maintenance of registers Remarks 1 Inward Register 2 Register of references u/s 144A 3 Register of references for approval of refunds 4 Stay Petitions 5 Penalty Register time, and meaningful comments are offered for proper decision making iii. Whether proper control has been exercised to ensure that further appeals filed in time in cases where the appeal orders are not accepted? (List out appellate orders received during any one month and give following information) S. N. PAN Name Date of receipt of appellate order Date of forwarding scrutiny report Date of filing further appeal Reasons for delay, If any 2.3.5 Grievance Redressal i. Has a register been maintained in respect of the grievance petitions received by the officer? ii. Whether timely steps been taken to redress the grievances? iii. Were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Duration for which posted 6. Name and designation of the Controlling Officer : 7. Name of CIT Charge and Region of the CCIT : 2. DETAILS OF INSPECTION WORK 2.1 Maintenance of registers S. N. Name of the register Whether complete in all respects Quality of maintenance of registers Remarks 1 Blue Book 2 Demand Collection Registers (arrear current) 3 Appeals Register 4 Rectification register 5 Audit registers iv. Are entries for cases reopened u/s 147 or under section 263 reflected in the above register or a separate register/list is maintained for that purpose. 2.3.4 Scrutiny assessments i. Number of scrutiny assessments completed ii. Net current demand raised in scrutiny assessments iii. Number of cases where additions of over Rs. 25 lakh (Rs. 1 Crore in Metro Regions) made iv. Whether large income cases have been completed after giving proper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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