Summary assessment scheme.

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..... ate assessees with returned income upto Rs. 1 lakh. Therefore, normally appeal to Appellate Assistant Commissioner in respect of income-tax assessment order should not arise. A study was carried out t .....

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..... d Circles should be periodically inspected to verify whether summary cases are not being disposed of summarily. Suitable action should be taken against the income-tax officers who are found to have de .....

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