Summary Assessment Scheme-Audit.

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..... er discussions between the Board and the Receipt Audit, it has been agreed that audit of the assessments completed under Summary Assessment Scheme will be conducted in the following manner :- (i) To see whether the case was one that has been rightly disposed of under the Summary Assessment Scheme in the light of Board's Instruction No. 966 dated 6.7.76 and Instruction No.1072 dated 1.7.77, as lon .....

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..... ported to Audit. (iv) Where according to Audit, a systematic abuse of a concession by a group of assessees is involved in the assessments completed under the Summary Assessment Scheme, Audit will bring this to the notice of the Board. It may involve debatable issues. It is for Board to consider whether there is such an abuse or lacuna.
Circular, Trade Notice, Public Notice, Instructionsor Off .....

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