TMI BlogPre-assessment scrutiny and drafting of questionnaires.X X X X Extracts X X X X X X X X Extracts X X X X ..... that the I.A.Cs. should be more actively associated in pre-assessment scrutiny of 100 top cases of the Range. In appropriate cases, the IACs should also issue directions under section 144A of the Income-tax Act, 1961. During the course of discussions, it was also pointed out that the provisions of section 144B were not being effectively used and the IACs should give well reasoned directions so th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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