Spread over of income beyond 8 years. - Income Tax - 250/CBDT

INSTRUCTION NO. 250/CBDT Dated: December 18, 1970 References is invited to the boards circular letter No.F.91/47/68-ITJ (40 dated the 14th October,1968) issued after the commissioner's conference held in July 1968. In this letter it was desired that the commissioner's should ensure that their proposals for references/appeals to high courts/ supreme court should reach the board as per the following time schedule- a)Reference applications u/s. 4 weeks before the expiry of the 256(1) or u/s.256(2) limitation period b)Applications for leave to 6 weeks before expiry of the period of supreme court and special limitation leave petitions. 2. Further communications on the subject was sent to the commissioners with Instruction No.50-F.NO.91/68-ITJ(10), dated the 23rd May 1969 in which steps were outlined for facilitating prompt submission of such proposals from commissioners to the board. It has however been noticed that there has been no improvement and indeed there has been noticeable delay from commissioners in the boards office in October and November 1970 about reference applications against Tribunals orders is attached herewith. It will be observed therefrom that out of 113 reports in as many as 34 cases reference applications were filed by the commissioners provisionally before they addressed the board in as many as 43 cases, their reports were received in the boards office with less than a fortnight to go for expiry of the time-limit; in 3 cases the time limits were not indicated and had to be ascertained by further correspondence. Only in 33 cases the reports were received with more than a fortnights time left for processing in the boards office; this number would be reduced substantially if the fortnights time margin were substituted by 4 weeks as laid down in the boards above noted circular letter dated the 14th October,1968. 3. When the Additional Commissioners were posted and took over some of the items of work from Commissioners, it was hoped that the relevant judicial work left with the commissioners would get prompt attention. This has, however not materialized and the board view with concern the steady deterioration. If because of delay in processing reference and appeal matters in commissioners offices, references and appeals are filed by them provisionally or on their reports received without adequate time margin provisional authorization is issued from the boards office pending detailed consideration and decision, and a decision as happens in many cases is subsequently taken against the reference or appeal which have consequently to be withdrawn considerable waste of time and effort is entailed. 4. The commissioners are accordingly requested to ensure that the reference and appeal cases are processed promptly in their offices and reports sent to the board strictly in accordance with the time schedule laid down in the above noted circular dated the 14th October 1968. The board will be glad to hear in reply assuring compliance.