Scrutiny u/s 143(3).

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..... t indicated above and to say that on references received, the Board have taken the following further decisions in this regard: (i) Prompt completion of scrutiny cases:- The Board desire that pending assessments in important cases which have to be completed after detailed scrutiny, should be completed as far as possible by 31st December 1972 so that demands raised in these revenue yielding cases .....

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..... assessment in whose cases, if the firm has been granted registration, shares, as declared, may be included provisionally and rectified later when assessment order is passed in the case of the firm vide CIT Vs. Chaganlal Durga Prashad (70 ITR 314). (iii) Where the cases of both firm and partners are in Scrutiny Circle and the partners' assessments are completed by mainly including shares from the .....

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..... led by a scrutiny I.T. Officer and the case should be assigned to him for this purpose. Such transfers may be so arranged to a single I.T. Officer in the same Circle and the same range so that there is no difficulty in locating the records, where, however, after completion of a summary assessment the assessee applies u/s 143(2), a subsequent assessment u/s 143(3) may be handled by the summary asse .....

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