640/CBDT. - Income Tax - 640/CBDT

INSTRUCTION NO. 640/CBDT Dated : January 14, 1974 In the financial years 1970-71,1971-72 1972-73 the demand and assessments completed were not evenly spread over during the year. They were the lowest in the month of April and highest in March. This aspect of the work has invited adverse comments from the OAC year after year. 2. Repeated instructions have been issued from the Board that all efforts should be put in to evenly distribute the assessment work over the year and to finalise high income case by the end of December during the financial year. Board finds that proper attention is not being given to this aspect of the work. With a view to ensuring that whatever revenue yielding cases are pending for disposal are attended to in the month of January 1974, instructions may kindly be issued to the IACs personally to ensure that the ITOs give their full attention to the disposal of such cases in the month of January 1974. Instructions may also be issued to the IACs to have a list prepared of the cases with income over Rs.50,000 and company cases where assessments are pending for the last two years by 15-1-1974. The list may be discussed by them personally with the ITOs and they may offer guidance for the finalisation of these cases by end of January 1974. A report indicating the action taken and the progress made may be sent so as to reach by the 5th February, 1974.