Linking of records with the returns.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... records are not linked with the return when they are put up before officers for processing u/s.143(1)(a). It is emphasised that even for making return-based prima facie adjustments, past records must .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... prise your officers to keep this in mind and invariably link the returns with the records. [Member(IT), CBDT's DO F. No. 228/10/91-ITA. II - Circular - Trade Notice - Public Notice - Instruction .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X