New income tax office - criteria - Income Tax - 556/CBDT

INSTRUCTION NO. 556/CBDT Dated : June 14, 1973 I am directed to say that it is the Board's policy to have multi I.T.O. Circles wherever possible in order to segregate serenity and non-serenity cases. The Board was, therefore, decided that it should be consulted before a decision to open a new single I.T.O. Officer is taken by the Commissioner of Income-tax. The following criteria are laid down which should be taken into consideration in deciding to open a new Income-tax Office. All the criteria must be satisfied. (1) The place where it is proposed to open an office and the surrounding areas must provide enough assessees for an Income-tax Officer which will be roughly 1500-2000 cases. (2) There should be no Income-tax Office within a distance of 100 miles of the place. (3) In the revenue district where the office is to be located there should be no other place where there is an Income-tax Office. If you would like to open a single I.T.O. Office were one or more of the above criteria are net satisfied are requested to make out a specified case for doing so.