Carry out a sample check. - Income Tax - 197/CBDT

INSTRUCTION NO 197/CBDT, Dated: August 14, 1970 I am directed to say that it has become necessary to ascertain whether penalties u/s.271(1)(a) are being levied in a routine manner. For this purpose it has been decided to carry out a sample check. This may be done in four circles/Wards in your charge by selecting a Companies Circle, a Circle dealing with Category II and higher category cases, a Circle dealing with small incomes and a mixed Circle in a mofussil town if you have mofussil jurisdiction. From each of these Circles please select 100 cases at random by selecting, say, every 5th or 7th case from the G.I.R. Having done so you may scrutinise the facts of one assessment in each of these cases completed on or before 31-3-1967. In respect of each of these please extract and tabulate particulars in the enclosed proforma 'A'. 2. After you have done, please report the statistics in the enclosed proforma 'B'. 3. I am directed to request you to send the above information so as to reach the Board on or before 30-9-70. PROFORMA 'A' GL. NAME Asst.YEAR DUE DATE DATE FILED DELAY WHETHER PENALTY OF RETURN PROCEEDING INCOME STARTED ------------------------------------------------------------------------- 1 2 3 4 5 6 7 ------------------------------------------------------------------------- IF SO WHETHER IF SO WHETHER SUSTAINED BY IF SO, WHETHER SUSTAINED BY PENALTY STARTED APPELLATE Asst.COMMISSIONER APPELLATE TRIBUNAL ------------------------------------------------------------------------- 8 9 10 ------------------------------------------------------------------------- PROFORMA 'B' NO.OF CASES NO.WHERE NO.OUT OF (2) WHERE PENALTY NO.OUT OF(3) WHERE SCRUTINISED RETURNS WERE PROCEEDING U/S.271(1)(A) PENALTY WAS DELAYED WERE STARTED LEVIED ------------------------------------------------------------------------- 1 2 3 4 ------------------------------------------------------------------------- No. out of (4) where penalty was No.out of (5) where penalty was (a) deleted by (a) deleted by (b) upheld by (b) upheld by (c) appeal pending before AAC (c) appeal pending before Tribunal ------------------------------------------------------------------------- 5 6 -------------------------------------------------------------------------