Quality Scrutiny Assessment
'QUALITY Scrutiny Assessment' is one where collection of all relevant facts and evidences is done through enquiries and investigation processes, on each relevant point and issue, in a complete manner, following due process of the law and procedure, after granting due opportunity to the assessee and after consideration of its view points and arguments, through a speaking and analytical narration of facts, arguments and evidences that are finally capable of withstanding the test of judicial scrutiny. Such assessment should be ‘zero-error' from audit point of view especially in relation to calculation of tax, interest, depreciation etc. and application of relevant provisions of law.
The feedback received from field formations on the quality aspect of cases disposed-off during the last few years has not been very encouraging.