Warning by the CIT. - Income Tax - 1057/CBDT

INSTRUCTION NO. 1057/CBDT Dated : May 7, 1977 Reference is invited to Board's Instructions contained in Board's letter F.No.42/22/65-Ad. VI dated 28.6.1965 wherein it was laid down that a warning, wherever considered justified by the circumstances of the case, should be issued by the CIT under whom the officer was working at the time of issue of warning in consultation with the CIT in whose charge the officer was working when the error was committed. 2. The Board have further considered the matter and decided that the following revised procedure should be followed in such cases: (i) The CIT in whose charge the mistake has occurred should decide whether the explanation of the officer is to be called for or not. (ii) In the Proforma Report to the Board, he should also give his views indicating whether the mistake was bonafide or otherwise. (iii) The Commissioner in whose charge the mistake was committed should decide whether the explanation of the officer is acceptable or not. (iv) Where it is proposed that a warning should be issued, the final decision to give the warning should be taken by the CIT in whose charge the mistake occurred but he should communicate his decision alongwith the facts of the case to the Commissioner under whom the officer is working and the latter should administer the warning. (v) where any disciplinary action is contemplated, all the steps for such action will be taken by the CIT under whom the officer is working in consultation with the CIT in whose charge the mistake occurred.