837/CBDT. - Income Tax - 837/CBDT

INSTRUCTION NO. 837/CBDT Dated : May 31, 1975 Following statistical reports regarding prosecution work are presently being made by the Commissioner of Income-tax. I. A quarterly report "Progress of prosecution cases pending before courts" (Vide Board's F.No. 4/67/68-IT(INV) dated 7-11-1968). II. A monthly report "Details of prosecutions launched" (Vide Board's F. No. 58/32/65-IT(INV) dated 27th May, 1965). III. A monthly report "Launching of prosecution for failure to deduct tax at source and credit into Government account" (Vide Board's F.No. 285/94/70-IT(INV), dated the 31st January, 1971). IV. First portion of the quarterly report "Prosecutions under section 277/276 and Penalties u/s 271(1)(c)" (Vide Board's F.No. 285/97/71-IT(INV), dated the 10th September, 1971). The proformae of the above reports have been reviewed. It is felt that it will contribute to economy of time and effort and exercise of better control over prosecution work, both at the level of the Commissioners of Income-tax and the Board if instead of multiplicity of reports, only one monthly report is prescribed. With this object in view, and in lieu of the above reports, the Commissioners are requested to, henceforth, furnish only one report captioned "Monthly statement of Prosecution Cases" in the proforma annexed. It is needless to stress that if this report is to serve its purpose, it should be filled in carefully ensuring correctness of the particulars furnished. 2. It will be observed that the due date of receipt of the report in the Board's office is the 10th day of the following month. In a multiple Commissioner of Income-tax charge, the consolidated report for the entire charge is to be made by Commissioner of Income-tax. It will also be observed that a list of all pending cases (whether at the trial and/or appellate review stage) is required to be furnished along with the report for the month of March. 3. Your report for the month of May, 1975 in the new proforma (printed below) may please be sent so as to reach the Board by 15th June, 1975. Reports for the succeeding months may be furnished by the 10th of the following month. Copies of the Monthly reports should be endorsed to the Directorate of Inspection (Investigation).