785/CBDT. - Income Tax - 785/CBDT

INSTRUCTION NO. 785/CBDT Dated : November 11, 1974 Reference is invited to Board's instruction issued vide letter No.83/92/66-ITB dated 9.12.67 (printed below) and Board's Instruction No.593 issued vide letter F.No.385/97/73-IT(B) dated 23.8.73 (printed below) on the above subject. 2. In continuation of the Board's instruction referred to above I am directed to say that instances have come to the notice of the Board where such irregular collections have been made by the ITOs towards the close of the financial year in order to meet the budget target. 3. The Board desire that the IAPs, during the course of audit, should particularly examine this aspect and report such irregular collections to IAC audit who in turn should bring them to the notice of the CIT concerned. 4. The range IACs during the course of inspection of the work of ITOs are also directed to see whether any such irregular collections were made by the ITOs. They should report to the CIT wherever they find that the ITOs, were guilty of making such irregular collections. These instructions may kindly be brought to the notice of all the IACs, ITOs and IAPs.