'Summary assessments'.

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..... ugust 1971. 2. It will be recalled that in relation to the scheme for the disposal of Small Income Cases, it was indicated in the Board's Circular No.22-D(V-69) of 1968 in F.NO.81/114/68-IT(B) dated 25th November, 1968 that if the Revenue Audit raised any objections in principle regarding the individual cases disposed of under the Scheme, the matter was to be brought to the notice of the Board, .....

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..... t and depth of audit of such cases to be conducted by the Revenue Audit will be decided by the C AG shortly. Even in regard to the cases completed under the 'Small Income Cases Scheme' the Revenue Audit subjected only a small percentage thereof to scrutiny. To the extent however, the Revenue Audit want to scrutinise 'summary assessments' there should be no objection and records etc. should be ma .....

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