INCOME TAX INSTRUCTION NOnbsp62001 nbspDated October 19 2001 SubnbspInstructions regarding scrutiny of assessments In continuation of Instruction No 52001 dated 20th September 2001 on the above subject I am further directed to state as under 1 Each range is expected to have one DCITACIT and 5 Income Tax Officers Barring aside one ITO to work as TRO this will leave five Assessing Officers 1  4 with each range 2 Cases selected for Scrutiny 30 or 40 depending upon company or non company cases will be allocated to the Assessing Officers nominated by the Addl CITJt CIT as already stated iii para viii of the above instruction 3 Each range is supposed to have around 35000 number of files All the files except those selected for scrutiny should therefore be allocated among all Assessing Officers These files may be allocated in alphabetical order 4 In salary cases the files may however be allocated employerwise in all alphabetical order 5 Files reliving latest returned income of Rs 10 lacs and above in case of Delhi Mumbai Calcutta Chennai Bangalore Pune and Ahmedabad should be assigned to DCITACIT and rest of the files below this income should be allocated among Income Tax Officers In other cities except above files having latest returned income of Rs 5 lacs and above should be allocated among the DCITACIT and those below Rs 5 lacs should be allocated among Income Tax Officers 6 As far as possible alphabets should be distributed in such a way that all the Income Tax Officers have almost equal number of files 7 Assessments rectifications processing reports for appeals and appeal effects in all the files marked for assessment to any officer concerned will be completed by the same officer He will also issue notice under Section 156 on conclusion of such proceedings 8 All other jobs except above including those mentioned in enclosure to Instruction No 52001 should be completed by the Assessing Officers to whom the files have been allotted by the range AddlCITJtCIT They will also look after the collection and recovery work and all other statutory work in those files As the said officers will process the cases under section 143l the refunds arising out of the same and also that out of appeal effects and other proceedings will also be issued by the said officers 9 The jurisdictionallocation of files among the Assessing Officers made hitherto may be modified accordingly so as to be in conformity with these instructions Dr Rajendra Kumar Under Secretary to Govt of India nbsp