The CsIT have an unmanageable span of control. - Income Tax - 160/CBDT

INSTRUCTION NO 160/CBDT, Dated: April 18, 1970 During the last 10/12 years the work of CIT has increased considerably as a result of new legislative enactments. This has added to his work load and has also made his duties and responsibilities more onerous. In several charges the CsIT have an unmanageable span of control. It is true that in spite of these handicaps the Department has shown considerable progress in the fields of Budget Collections and disposals of assessments. However, problems are as like pendency of assessments, arrears of taxes, tax evasion, survey, accumulation of statutory work, increase in judicial work and inspection of offices continue and they need special attention. With a view to ensure that these problems are accorded a high priority and the CsIT are released for more important administrative and managerial duties, the Government have, under Board's letter No.66/42/70-Ad.VII dated 14-4-70 created 32 posts of Additional CsIT in the intermediary grade Rs.1600-1800 and it has been decided to delegate some of the administrative and technical functions of the CsIT to these Addl.CsIT. With this end in view one Addl.CIT has been allocated to each of the territorial Commissioners charges. These Addl.CsIT will perform administrative as well as statutory and non-statutory technical functions. 2. So far as the charges of Bombay, Calcutta and Delhi are concerned, it is felt that the problem of mounting arrears of tax needs special attention. In view of this it has been decided by the Board that the work of recovery of taxes including stay of demands witholding of refunds in certain cases u/s.241, review of quarterly arrear proforma and work as Tax Recovery Commissioner will be handled by the Addl.CIT(Recovery) who is being specifically posted for this purpose to each of these charges. The responsibility for appropriate action in cases of tax arrears between Rs. 1 lakh and 5 lakhs will be that of the Addl.CIT(Recovery) in these charges. The work of write off/scaling down of irrecoverable demands will however continue to be with the CsIT in these charges. 3. With a view to enable the Addl.CsIT to perform the various statutory functions which are being assigned to them, steps have already been taken to amend the law suitably. The proposed amendment would however, come into force only after the passing of the Finance Bill, 1970. 4. The Board propose to review the working of the scheme of redistribution of work after a period of six months. The Addl.CsIT are therefore requested to maintain, as far as possible statistical details of the work performed by them. Their performance will be reviewed by the Member in charge of the area, who will also write their annual confidential reports.