Records not available to Revenue Audit Parties. - Income Tax - 1071/CBDT

INSTRUCTION NO. 1071/CBDT Dated : June 28, 1977 It has been brought to the notice of the Board that in spite of various instructions on the subject, records are not being made available to the Revenue Audit Parties without adequate reasons. 2. In this connection, attention is invited to the instructions contained in letter F.No.12/1/68-IT (Audit) dated the 8.10.68, wherein the reasons for non-production of records to Audit have been analysed and it has been emphasised that every effort should be made to produce all the records required by Revenue Audit Parties so that Audit could be conducted in a cordial atmosphere. Further, in para 5 of the Board's Instruction No.159- F.No.5.6.69-IT(Audit) dated the 16th April, 1970, it has been stated, inter alia, that the requisition for records received from the Audit should be entered in a register kept for the purpose and if any particular record required by Revenue Audit was not made available to them, the reason for the same should be stated specifically in a note to the RAP. It was desired that the records should, on no account, be withheld on inadequate grounds. In yet another instruction contained in D.O.letter No.246/71/74-A PAC.I dated 7.5.75, it had been suggested that in view of very wide duties and powers of the Audit, it will not be proper for us to withhold records called for by the Audit in the performance of their statutory duties. 3. The programme of Revenue Audit Parties is communicated at least one month before the local audit starts. Thus, there should not be any difficulty, except in a very small number of cases, to collect all the requisite files and produce them to the Revenue Audit Party as and when required. The IACs may please be requested to exercise adequate supervisory control to ensure that the records required by the Revenue Audit Parties are made available to them in time. It is being suggested to Audit that failure to make available records for audit may be brought to the notice of the Commissioner of Income-tax, who should look into the matter immediately.