Disposal of assessment cases - administrative time limits for the completion of pending Super Profits Tax and Sur-tax cases - Income Tax - 554/CBDT

INSTRUCTION NO. 554/CBDT Dated : June 8, 1973 Reference is invited to Instruction No.476 (F.No. 229/39/72-ITA.II) dated 16th November, 1972 laying down the administrative time limits for the completion of pending Super Profits Tax and Sur-tax cases. 2. The Board has viewed with concern the pendency of 31 cases of Super Profit Tax at the end of February, 1973 which included 13 cases in which the corresponding Income-tax assessments had been completed. The position as on 31.3.1973 is not known presently. However, it is hoped that as per instructions referred to in para 1, all possible steps must have been taken to get these assessments completed by 31st March, 1973. If any assessment has remained to be disposed of , you are requested to ensure that all pending assessments are completed by 31st July, 1973. 3. Disposal of Sur-tax assessments upto the end of February, 1973 has also not been satisfactory. As many as 451 cases are pending the corresponding income-tax assessments of which had been completed. Under the Sur-tax Act, no time limit has been prescribed for completion of assessments but in order to ensure speedy liquidation administratively time limits for completion of these assessments were laid down in Instruction No.476. These time limits must be adhered to. If any assessment upto assessment year 1968-69 is still pending, you are requested personally to look into the reasons for the delay, or remove the bottleneck and to have the assessments disposed of by 31st July, 1973. 4. Necessary instructions may please be issued to Income-tax Officers working in each charge. A report indicating the position as on 31st July, 1973 may please be sent to the Board by 15th August, 1973.