653/CBDT. - Income Tax - 653/CBDT

INSTRUCTION NO. 653/CBDT Dated : January 21, 1974 Section(s) Referred: 214 Statute: Income - Tax Act, 1961 The Board desires that steps may be taken to carry out surprise inspections to find out whether refunds are granted promptly and interest is paid when there are delays. If any specific cases come to light in the course of the inspection or as a result of complaints, such cases should be carefully and promptly investigated. With a view to preventing lapses in the future consequential action should be taken by streamlining the functioning of the Ward/Circle and awarding appropriate punishment to the erring officials.