"Instances have come to notice of the CBDT where some assessing officers (AOs) are travelling beyond their jurisdiction while making assessments in limited scrutiny cases by initiating inquiries on new issues without complying with mandatory requirements of the relevant CBDT instructions. .the order sheet was maintained very perfunctorily. This gave rise to a very strong suspicion of mala fide intentions," the letter said adding the CBDT has placed the officer concerned under suspension.The CBDT said the guidelines are framed by it so that the AO "cannot travel beyond" the issues for which the case was selected. "The idea behind such stipulations was to enforce checks and balances upon the powers of an AO to do fishing and roving inquiries in cases selected for limited scrutiny," the CBDT said.The CBDT guidelines vis-a-vis conduct of limited scrutiny procedure clearly states that the minutes of the hearing must be entered with date in the order sheet; proper entries should be made for each posting, hearing, seeking and granting of adjournments; and if nobody attends a hearing or the request for adjournment comes after the hearing date, the AO should enter the facts in the order sheet. "Maintenance of a cursory and cryptic order sheet shows irresponsible, ad hoc and undisciplined working of any officer," it said.

Source: Economic Times December 01, 2017 07:07 UTC