Correctness of estate duty calculations be counter checked. - Income Tax - 475/CBDT

INSTRUCTION NO. 475/CBDT November 15, 1972 The Board have noted with serious concern the instances pointed out by the Revenue Audit wherein it was found that major tax calculation mistakes were made while giving effect to appellate decisions in estate duty cases, since the working in the office of the Asst. Controller is outside the purview of Functional Scheme. The responsibility for ensuring that tax calculations are correctly made should be that of the Asst. Controller. 2. The Board, therefore, direct that all the Asst. Controllers should personally counter-check correctness of estate duty calculations in all cases where, as a result of appellate decisions, the variation in the amount of duty is Rs. 10,000/- or more. Strict compliance should be ensured and a serious note taken of any lapse in this regard on the part of the officers.