Administrative and statutory/non-statutory technical functions of ACIT. - Income Tax - 353/CBDT

INSTRUCTION NO. 353/CBDT Dated: December 17, 1971 Attentions is invited to Board's Instructions NO. 303 (F.No. 404/82/70-ITCC) dated 15th June, 1971 in which administrative functions and statutory/non-statutory technical functions of Additional Commissioners of Income-tax were specified in the Annexure attached thereto. The recovery work hitherto performed by the Addl.Commissioners of Income-tax (Recovery) at Bombay, Calcutta, Delhi and Madras and in other charges where this work has been assigned to Add.Commissioner of Income-tax as one of his responsibilities was detailed in para 4 thereof. Recently 5 posts of Tax Recovery Commissioners have been sanctioned (vide F.No.66/62/71/-Ad. VII(ii) dated 26th August, 1971) and simultaneously existing 5 posts of Addl.Commissioners of Income-tax stand abolished. The new posts of Tax Recovery Commissioners sanctioned and the posts of Additional Commissioners of Income-tax abolished are as under:- Tax Recovery Commissioners Addl. Commissioners of Income-tax (posts abolished) 1. West Bengal 1. Bhubaneshwar. 2. Delhi 2. Ahmedabad. 3. Hyderabad 3. Hyderabad 4. Nagpur(with jurisdiction over Bhopal 4. Nagpur charge also). 5. Kerala (with jurisdiction over Mysore 5. Kerala. charge also) 2. The five posts of Commissioners of Income-tax (Tax Recovery) have already been filled up vide Board's order F.No. 57/19/71-Ad. VI dated 25th August, 1971 and 8th November, 1971 and these five Commissioner have been declared as Tax Recovery Commissioners vide Board's Notification Nos. 262 and 264 dated 3rd September, 1971 and Nos. 313, 315 and 317 dated 9th November, 1971. In other charges one or more Additional Commissioners would be in charge of the recovery work either exclusively or in addition to the other work allotted to them. These Additional Commissioners are being notified as Tax Recovery Commissioners. 3. The aforesaid recovery work to be performed by the Tax Recovery Commissioners shall include review of arrear proformae, stay of demands, with holding of refunds under section 241 of the Income-tax Act, 1961 and supervision over Income-tax Officers (Collection) and Tax Recovery Officers. These Tax Recovery Commissioners will also be dealing with the work of write-off relating to irrecoverable demands both below Rs. 1 lakh as well as above Rs. 1 lakh. The Departmental Committees constituted for considering cases of irrecoverable demands below Rs. 1 lakh would be headed by the Tax Recovery Commissioner of Income-tax/Commissioner of Income-tax/Additional Commissioner of Income-tax, entrusted with recovery work and the Inspecting Assistant Commissioner and Income-tax Officer concerned would be its Members. As regards Zonal Committees for considering cases of irrecoverable demands above Rs. 1 lakh, the Tax Recovery Commissioner/Addl. Commissioner of Income-tax entrusted with recovery work in the charge would be a Member alongwith the commissioner of the same charge and one more commissioner from the Zone; if in the charge concerned the recovery work is not entrusted to the Addl.Commissioner of Income-tax then the Commissioner and the Addl.Commissioner of Income-tax of the charge and one more Commissioner from the Zone would be Members. Demands referred to above mean all demands from their inception. 4. Attention is also invited to Board's letter F.No. 404/251/71/ITCC dated 11th November, 1971 addressed to all the Chief Secretaries of the State Governments (copies endorsed to all Commissioners of Income-tax) in which the effect of the amendments of Rule 86 of the Second Schedule to Income-tax Act, 1961 has been explained. As the Tax Recovery Commissioners will be performing the appellate work from 1st January, 1972 we should prepare the ground work and take preliminary steps for handling this work in particular the taking over of the pending appellate work from the State Government officials. It is necessary that the commissioners of Income-tax/Tax Recovery Commissioners establish immediately proper liaison with the State Governments concerned so that there is smooth take over of the appellate work. It may be mentioned that the Tax Recovery commissioners who would be performing the appellate work will fall into two categories-(1) the commissioners who have been posted specifically as Tax Recovery Commissioners for the charge mentioned in para (1) and (2) the Commissioners of Income-tax or the Additional Commissioners of Income-tax (Recovery) posted in charge other than those referred to in para 1, who have been declared as Tax Recovery Commissioners for the areas specified in their respective orders. The appellate work will thus be handled not only by the regular Tax Recovery Commissioners but also by Additional Commissioners who will be notified as Tax Recovery Commissioners.