Para 2.3.14 — MSO

2.3.14 In the audit of assessments, the assessment files and returns themselves may not always reveal under declaration of sales or income. In such cases, a unit-based approach may not suffice and an inter-disciplinary approach may be called for. For example, in the case of check of Sales Tax assessment of dealers who are also manufacturers, the data furnished in their returns could be verified with the corresponding data furnished by them in their Central Excise returns to see whether there are any variations or discrepancies. Similar cross verification may also be possible with the income tax returns.