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TMI BlogFraming of Quality assessments-request for submission of reportX X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(Exemptions) Sir/Madam Subject: Framing of Quality assessments-request for submission of report- regd. As a mechanism to monitor quality of scrutiny assessment orders, it was laid down in para 4 of Instruction No. 4 of 2016 of CBDT dated 13.07.2016 that Pr. CCsIT/CCIT(Central)/Pr. CCIT(International-tax)/CCIT(Exemptions)/DsGIT(lnv.) would submit a report containing details of at least 25 qualit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... east ten quality cases from each Range will be reported. These would cover the assessments, where orders have been passed till 31.12.2016 and the report is to be submitted in the Annexed format. It is requested that the reports should be compiled in a CD/DVD and send to the Board in a safe package. 4. I am further directed to request that that a consolidated report for your entire region be submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s above Annexure-Format of Compilation Pr.Chief Commissioner of Income/CCIT (Central)/ Pr. CCIT (International-tax)/CCIT (Exemptions)/ DsGIT (Inv.) LIST OF QUALITY ASSESSMENT CASES CCIT/DGIT charge Name of the case, PAN No. and assessment year Jurisdiction (Pr.ClT/ Addl. CIT /JCIT, DCIT/ACIT/ ITO) Assessment completed under section -(143 (3)/ 144/147/ 153A/153C) Selection criteria- CASS-Complete/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in compilation, due care must be taken that the issues have been properly thrashed and it is not a case where the Assessing Officer has resorted to summary additions routine disallowances, repetitive additions or best judgment assessment without any worthwhile independent inquiry. c) The Central Charges are requested to incorporate those cases where the Assessing Officer, while framing assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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