650/CBDT. - Income Tax - 650/CBDT

INSTRUCTION NO. 650/CBDT Dated : January 15, 1974 I am directed to say that instances have been brought to the notice of where acknowledgment receipts given by the Income-tax Officers are give in many ways. Some of the receipts only bear initials in pencil and also illegible. Some receipts are granted without putting the office stamp acknowledgment receipt is the document available with the tax-payers evidencing filing of papers with the Department. If such receipts are granted in a that at a later stage the name of the person receiving the papers and the to which he as attached cannot be ascertained then the very purpose is stated besides causing inconvenience to the assessees, this sort of acknowledgment receipts also leaves scope for manipulation at a later stage. Board, therefore, desires that instructions may be issued to the Income-tax officials that while granting the acknowledgment receipts, care must be taken that the full signature in ink along with the office stamp is always put such receipts. In case of filing of divided warrants and such other important documents, the receipt clerk must indicate the number of papers filed in the acknowledgment receipt. With a view to ensuring that these instructions are only followed, the Inspecting Assistant Commissioners may be directed to make checks of receipt and despatch cell at least once a month.