Disciplinary action in cases where refund voucher not issued within seven days of passing of order. - Income Tax - 912/CBDT

INSTRUCTION NO. 912/CBDT Dated : January 14, 1976 The Direct Taxes Enquiry Committee in para 6.142 of its Report has recommended that disciplinary action may be initiated in all the cases where the refund voucher is not issued within seven days of the passing of the order. This recommendation has been accepted by the Government in principle. 2. The Board desire that the disciplinary action may be initiated in cases where the refund vouchers are not issued within seven days of the passing of the order except under exceptional circumstances warranting the delay beyond seven days. It shall be the responsibility of the Inspecting Asst. Commissioners to ensure that these instructions are strictly adhered to. They may ensure that monthly certificates are furnished to the Commissioners to the effect that no refund order has been delayed beyond seven days and where refunds have been delayed these delays are properly explained.