779/CBDT. - Income Tax - 779/CBDT

INSTRUCTION NO. 779/CBDT Dated : October 31, 1974 Section(s) Referred: 143(1) Statute: Income - Tax Act, 1961 Reference is invited to para 3 of Board's Instruction No.426 contained in letter F.No.233/1/72-A PAC dated 14.6.72. 2. Inspite of aforementioned instructions of the Board cases have come to light where dividend warrants filed by the assessees along with their returns have been misplaced in the department. Non-availability of documents filed along with returns of income causes considerable hardship and harrassment to the assessees. The Board feels that their instructions contained in para 3 of instruction No.426 dated 14.6.72 are not being strictly followed. The Board take a serious view of cases where dividend warrants or other relevant documents filed by the assessees along with their returns are misplaced and missing at the time of assessment. 3. I am, therefore, directed to reiterate the instructions contained in para 3 of Instruction No.426 dated 14 .6.72 and to say that returns along-with dividend warrants and other accompanying documents should be kept in the personal custody of the ITOs to prevent loss of such documents.