Appellate Assistant Commissioners should indicate at the end of their orders the amount by which the total income is reduced in appeal so that the reduction allowed in the appeal can be seen at a glance. - Income Tax - 588/CBDT

INSTRUCTION NO. 588/CBDT Dated : August 20, 1973 Instructions were issued vide Board's F.No.50/196/57-ITJ(35), dated 9th October, 1967 that Appellate Assistant Commissioners should indicate at the end of their orders the amount by which the total income is reduced in appeal so that the reduction allowed in the appeal can be seen at a glance. The Register of Disposals (ITNS 134) maintained by the Appellate Assistant Commissioners also requires an indication of the amount of relief allowed in appeal. 2. It has been observed that some of the Appellate Assistant Commissioners still do not follow these instructions nor they indicate the amount of relief in the Register of Disposals. 3. The Board desire that the Appellate Assistant Commissioners should be requested to fulfill these requirements. The Director of Inspection (IT Audit) and the Commissioner and Addl. Commissioner should, at the time of Administrative Inspection, satisfy themselves that the Appellate Assistant Commissioner has complied with these requirements.