An order u/s.132(8) should invariably be communicated to the person concerned. - Income Tax - 196/CBDT

INSTRUCTION NO 196/CBDT, Dated: August 14, 1970 Section(s) Referred: 132(8) Statute: Income - Tax Act, 1961 I am directed to refer to your letter No.J/2799/CT/7S/27/66-67 dated 28-4-1970 on the above subject and to say that an order u/s.132(8) should invariably be communicated to the person concerned as the order u/s.132(8) is appealable u/s.132(10) and the assessee cannot do so unless he is informed of the reasons. Instructions issued vide Board's letter F.No.15/361/67-IT(Inv) dated 3-11-1967 may, therefore be treated as modified to this extent. 2. As regards the present case is concerned, Board have separately conveyed their approval vide letter F.No.272/100/70-IT(J) for filing appeal before the Division Bench.