Selection and disposal of scrutiny assessments during the financial year 1998-99- reg.

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..... year 1997-98 were laid down by the Board vide its Instruction No. 1942 (F.No. 225/100/97-ITA-II dated 11-7-97). A number of cases picked up for scrutiny on that basis are pending as on date. During the financial year 1998-99, the Action Plan lays greater emphasis on the tasks of computerisation, collection and expansion of tax base. Accordingly during this period, only time-barring scrutiny asses .....

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..... s under their own signature before the cases arc actually scrutinised. Such powers shall not be delegated to any authority below. 3. So far as parameters for selection of cases for scrutiny in respect of returns filed during the financial year 1998-99 is concerned, they shall remain the same as laid down in Instruction No. 1942. However, as the exercise of packing up of cases for scrutiny is time .....

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