The proforma or in the report of the Zonal Committee. - Income Tax - 140/CBDT

INSTRUCTION NO 140/CBDT, Dated: January 22, 1970 The Board have from time to time, in the past, emphasized the importance and urgency of writing off the irrecoverable arrears of I.T. Having regard to the number of proposals for write-off received in Board's office in recent months, it appears that there is great need for accelerating the tempo of this work. As a step in this direction, the Board desire that the CsIT should accord top priority to such cases of arrear demands outstanding against the evacuees which are to be transferred to the ineffective portion of the D.C. Registers as normally there are no chances of recovery in such cases. 2. According to the existing instructions the Commissioners are required to send Proforma B along with the recommendations of the Zonal Committee to the Board. The said proforma contains a paragraph relating to additions made to the returned income. It has been observed by the Board that in some cases the reasons for variations between the returned and the assessed income were not fully discussed either in the proforma or in the report of the Zonal Committee. The Board desire that in future, whenever such variations are significant, the reasons therefor should invariably be stated in the relevant para of the proforma.