706/CBDT. - Income Tax - 706/CBDT

INSTRUCTION NO. 706/CBDT Dated : June 15, 1974 Instances have come to the notice of the Board where in the replies sent to assessee, it has been mentioned that the matter is under the consideration of the Board or that a decision will be taken after receipt of Board's instructions. The Board feel that this is a wrong practice and should be discontinued forthwith. The communications sent by the field authorities to the assessees or their representatives should give no such indication except in cases which require Board's orders in accordance with provisions of the direct tax laws.