Confidential Reports of Appellate. - Income Tax - 466/CBDT

INSTRUCTION NO. 466/CBDT October 18, 1972 Reference is invited to para 5 of the Board's Instruction No. 303 (F. No. 403/82/70-ITCC) dated 15th June, 1971 wherein it is stated that the Confidential Reports of Appellate Asst. Commissioners of Income-tax, Inspecting Asst. Commissioners (Audit) Chief Auditors, Authorised Representatives and Income-tax Officers (Judicial) may be written by Addl. Representatives and Income-tax Officers (Collection) and Tax Recovery Officers where the work of recovery has been assigned to the Addl. Commissioners. This has given the impression that the Confidential Reports of Chief Auditors and even Junior Authorised Representatives are to be written by the Addl. Commissioners. 2. It is clarified that the existing practice of writing of Confidential Reports in the case of Chief Auditors and Junior Authorised Representatives by Inspecting Asst. Commissioner (Audit) and Senior Authorised Representatives respectively is to continue. The Cs. I.T. will no longer be the counter-signing authority in the case of Chief Auditors and Junior Authorised Representatives but the Addl. Commissioner will be the counter-signing authority. The Confidential Reports of Appellate Asst. Commissioners, Inspecting Asst. Commissioners (Audit) and Senior Authorised Representatives, will be written by the Addl. Commissioners, and countersigned by the senior most Cs. I.T if the Addl. Cs. I.T. is attached to more than one Cs. I.T. and by the Cs. I.T. if there is only one Cs. I.T. in the charge.