Monitoring of scrutiny assessments by Range Heads - CBDT clarifies - Board instructions do not restrict Range Heads to supervise their subordinates.
As per the Instruction No. 2/2006, dated 27th April, 2006, it was stated that the monitoring of cases under scrutiny by the Range Heads shall be done in accordance with the provisions of section 144A of the Income-tax Act.
It is brought to the notice of the Board that placing undue reliance on these instructions, the Assessing Officers have taken a stand that the Range Heads could not and should not call for records of cases except for the purpose of issue of instructions under section 144A of the Income-tax Act.
Board now clarifies that these instructions do not in any way restrict the inherent powers of the Range Heads to administratively supervise the work of their subordinate officers by looking into the records.
INSTRUCTION NO. , Dated: March 16, 2007