Framing Quality assessments in Income Tax. CBDT to monitor quality of assessments more closely. 10 cases to be reported from each range
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
North Block, New Delhi, the 10th of February, 2017
All Pr.CCsiT/CCIT(Central)/ DsGIT(Inv.)/
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(Centrai)/Pr. CCIT(International-tax)/ CCIT(Exemptions)/ DsGIT(Inv.) would submit a report containing details of at least 25 quality assessment orders from their respective charge by 31st January, 2017. In this regard, I am directed to state that no such report has been received from any of the charge till now . In the past also, many of the quality assessments reported by the field, in fact, did not reflect any quality in true sense.
2. The strategy for framing quality assessments has been elaborated by the Board in detail in Annual Central Action Plan for last three years under the Heading-Strategies, Part 2.
3. The Board has now decided to monitor quality of assessments more closely. It shall now be required that CCsiT /CCIT(Centrai}/Pr.CCIT(International-tax}/CCIT(Exemptions)/DsGIT(Inv.), shall furnish report of quality cases in their respective charge to Member (IT), CBDT by 06.03.2017. It is expected that at least 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 submitted indicating the Pr. CIT/Range/Circle/Ward along with name of officers concerned relating to the cases. If any of the assessing authorities or their supervisory authorities fail to submit reports within the compliance timeframe, Pr. CCsiT/ CCIT(Centrai)/Pr. CCIT(International-tax)/CCIT(Exemptions)/DsGIT(Inv.) shall furnish their report to Board based on available reports without waiting for belated reports. Details of charges which failed to submit reports in a timely manner should also be mentioned. In such cases, it shall be presumed that that these charge s have no quality assessments to report and this inference may be reported in the APARs of concerned officers.
5. The above issues with the approval of Member (IT).
Enclosure: as above