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Every case of the relaxation of the time-limit on the authority of this order shall be reported by the Income-tax Officer to the Inspecting Assistant Commissioner, - Income Tax - 601/CBDTExtract INSTRUCTION NO. 601/CBDT Dated : August 30, 1973 Section(s) Referred: 119(2)(b) ,220 Statute: Income - Tax Act, 1961 Reference is invited to Board's order of even number dated 30th August,1973 on the above subject(printed below) 2. Every case of the relaxation of the time-limit on the authority of this order shall be reported by the Income-tax Officer to the Inspecting Assistant Commissioner, in whose jurisdiction he is functioning, within fifteen days of the passing of such order. 3. These instructions may be brought to the notice of all the officers working in the charge.
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