INSTRUCTION No. 15/2008, DATED 4-11-2008

The present system of review of assessments by the Administrative Commissioner was introduced in 2002 subsequent to the restructuring of the Income tax Department. Under the existing system of Inspection also the Inspecting Officer was required to comment on selected assessment orders. As this was resulting in a duplication of the review function, it has been decided to do away with the requirement to give comments on selected assessment orders as part of the annual Inspections. It was also noticed that centralisation of review work with administrative Commissioners alone was resulting in inordinate workload with these officers, which was in turn affecting the quality of the Review reports. In view of these factors Board has decided to make a clear distinction between the objectives and the contents of the Annual Inspections and Reviews. It has also decided to lay down new guidelines for review of the assessment work of Officers having assessment jurisdiction.

  1. Review will henceforth form an ongoing function of the supervisory officer for monitoring the quality of assessment work being done during the year by Assessing Officers under their supervisory control. The basic purpose of Reviews will remain unchanged viz. to ensure that all issues arising for consideration in the relevant assessment have been considered, the evidence required to examine these has been collected, rival arguments are analysed in the assessment order and a fair and balanced finding recorded. During these reviews the Reviewing Officer should give specific comments on the overall quality of assessment work of the officer as evident from the assessments done during the quarter and record specific observations on a few select cases. He should also comments on whether relevant Instructions of the Board, such as regarding selection of cases for scrutiny, utilisation of information in audit reports/AIR, etc have been properly followed.
  2. The existing system of Review is modified to the extent that the reviews of the work of various Assessing Officers will be done by the following Reviewing Officers:
Review of assessment work of Reviewing Officer
Additional Commissioners / Joint Commissioners, Deputy Commissioners and Assistant Commissioners Commissioner
Income Tax Officers of the Range Additional/ Joint Commissioner
  1. As part of their Review report the Reporting Officer should give overall comments on the assessment work of the Assessing Officer as seen from the assessment orders passed during the preceding quarter and record specific comments on atleast three assessment cases of each officer per quarter, In the review of assessment work of Additional Commissioners/Joint Commissioners this may be restricted to one assessment order per quarter.

5.  The Reviewing Officers may plan their work in a manner that review in respect of all concerned officers takes place in every quarter. In the Action Plan for 2008-09 it was stated that targets for inspection and Reviews will be laid down separately. Considering that one half of the year is already over, the Review work for Quarters ending 30th September and 31st December may be completed by 31st March 2009. The progress of the Review work may be reported in the monthly D.O letters in the following format:

Name of the administrative Commissioner

  1. No
No. of assessments reviewed during the month No. of cases in which remedial action was considered necessary on the basis of the Reviews No. of cases in which remedial action taken
1 2 3 4
  1. Where an officer is holding an additional charge, he will be responsible for the Review work of the additional charge also. The new system of Inspection and Review will replace the existing system with effect from the date of issue of this Instruction. This Instruction may kindly be brought to the notice of all officers working in your Region.

[F. NO. 225/143/2008/ITA.II]

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Category : Income Tax (25028)

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