INCOME TAX

INSTRUCTION NO. 1951/1998

 Dated: August 5, 1998

Subject :- Selection and disposal of scrutiny assessments during the financial year 1998-99 regarding:

The parameters of selection of cases fur scrutiny in respect of returns filed during the financial year, 1998-99 were laid down by the Board vide its Instruction No. 1949 dated 7th July 1998 (F.No. 225/65/98'ITA-II).

2. The Board has now decided that all the cases pending in Central Circles will be excluded from the purview of the above instruction. These cases will be scrutinised during the year not-withstanding para (3) of Instruction No. 1941 dated 7th July 98.

3. In instruction No. 1949 dated 7th July 98 at the end of para (3), the following may be added:-

"In types of cases mentioned in para 2 above the selection for scrutiny of returns filed in financial year 1998-99, may be restored to with the express and written approval of the Chief Commissioner."

F.No.225/105/98-ITA-II

MITALI MADHUSMITA
Under Secretary to the Government of India.