Wrong issuance of prohibitory orders - Income Tax - 629/CBDT

INSTRUCTION NO. 629/CBDT Dated : October 22, 1973 Section(s) Referred: II Schedule Statute: Income - Tax Act, 1961 It has been brought to the Board's notice that a particular TRO had issued a prohibitory order on the assessee's bankers under Form No.ITCP 3 for an amount which in fact had already been paid by the assessee long back. It hardly needs stressing that coercive steps in such cases result in avoidable embarrassment for the assessees as well as the concerned departmental authorities. For avoiding such situation Board had issued instruction No.363(F.NO.404/28/72-ITCC) dated 11th February,1972 laying down the procedure to be followed by the ITOs and the TROs. The Board desire that before taking any coercise action, the procedure contained in the instruction referred to above must be strictly followed and an interview granted to the assessee(s), facts ascertained from them and payments reconciled. The Board also desire that a close scrutiny should be made to avoid recurrence of wrongful action in future. 2. These instructions may please be brought to the notice of all officers working in each charge.