Procedure outlined below should be followed in respect of the queries made by the Revenue Audit parties: - Income Tax - 194/CBDT

INSTRUCTION NO 194/CBDT, Dated: July 29, 1970 The Revenue Audit parties sometimes may have doubts as to whether any departmental instructions or judicial decisions are available on a particular subject. In such cases, they may ask for the necessary information from the Commissioners of Income-tax. Occasionally, the Audit may also seek the Commissioner's views on a general interpretation of any particular provision of the law. The Board notice that there is some confusion about the correct action to be taken in such cases. They accordingly desire that the procedure outlined below should be followed in respect of the queries made by the Revenue Audit parties: 1) Queries about whether any departmental instructions or judicial decisions covering any specific problems exist should be answered clearly. 2) If the Commissioner's views on any general interpretation of law are sought, he may do so after consulting the Board. (In such cases, the Board themselves may have to refer the question to the Ministry of Law for advice.)