Inspections in respect of the AACs. - Income Tax - 482/CBDT

INSTRUCTION NO. 482/CBDT December 1, 1972 With the increase in the number of Appellate Commissioners, the Director of Inspection(I.T A) finds it difficult to devote adequate attention to the inspection of their work. With a view to relieve his burden it has been decided that the CsIT and the Addl.CsIT looking after the judicial work should carry out the inspections in respect of the AACs working under them, although Director of Inspection(IT A) will continue to be in the overall charge of such inspections. 2. The Director of Inspection(IT A) will exercise control on the inspections in the following manner:- a) He will prescribe the necessary proforma, the standard to be observed the pattern of inspection to be followed etc. b) He will carry out test-checks of inspections done by the Commissioners/Addl.CsIT to satisfy himself that the standards laid down are maintained and also carry out inspections himself wherever necessary. 3. The Board will look into important points arising out of the inspections. 4. The receipt of this letter may be acknowledged.