Scheme for improving quality of assessments - S. 144A

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..... of assessments and inspection of assessment charges. However, it is felt that there is significant scope for improving the quality of scrutiny system. The matter came up for discussion during 25th Annual Conference of Chief Commissioner of Income tax held in August 2009. A presentation was made by CCIT Chandigarh outlining a scheme for improving quality assessments implemented in NWR Region. After taking into account various suggestions, it was decided to devise a similar scheme with appropriate flexibility for country-wide implementation. 2. Accordingly, it has now been decided that the following scheme for improving quality of assessments shall be implemented from calendar year 2010 onwards, (i) At the beginning of each calendar year .....

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..... f the cases of the Range(s) held as additional charge. (v) For the purpose of this instruction, a quality assessment would be one in which issues arising for consideration are clearly identified, investigation of basic facts in respect of these issues is carried out, adequate opportunity to rebut adverse evidence is given to the assessee, the rival evidence are suitably analysed and evaluated in the light of correct interpretation of law, and these efforts result in substantial addition to the returned Income, The benchmark for the quantum of addition to the returned income, which may qualify for being a quality assessment, may be decided by the concerned CCIT depending upon the potential of the given Range/Charge. Normally, this should n .....

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..... lecting the same in the annual appraisals. Important cases involving large successful additions may be reported to the Board in monthly D.O. letters. These can be also be sent to DIT (RSP PR) for inclusion in the Annual Report of good assessment cases. 3. These instructions may please be brought to the notice of all officers working in your Cadre Control region immediately for proper compliance. Proformae Performance Ranking of Assessing Officers CCIT CIT RANGE NAME OF THE ASSESSING OFFICER NO. OF ASSESSMENTS COMPLETED NO. OF QUALITY ASSESSMENTS OUT OF 2 1 2 3 4 5 6 Performance Rankings for Range Heads as Guides CCIT CIT R .....

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