INCOME TAX

INSTRUCTION NO. 6/2001

 Dated: October 19, 2001

Sub: Instructions regarding scrutiny of assessments.

In continuation of Instruction No, 5/2001 dated 20th September, 2001 on the above subject, I am further directed to state as under:

1. Each range is expected to have one DCIT/ACIT 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. CIT/Jt. 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 employer-wise 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 DCIT/ACIT 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 DCIT/ACIT 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. 5/2001, should be completed by the Assessing Officers to whom the files have been allotted by the range Addl.CIT/Jt.CIT. 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 143(l), 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 jurisdiction/allocation 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