Register for monitoring progress of disposal of applications u/s.132(11). - Income Tax - 1646/CBDT

INSTRUCTION NO. 1646/CBDT Dated : August 9, 1977 Section(s) Referred: 132(11) Statute: Income - Tax Act, 1961 Board vide its Instruction No.1084, dated 9th August 1977 in F.No.411/6/77-IT (Inv) had prescribed a register for monitoring the progress of disposal of applications u/s.132(11). It has been brought to the notice of the board that in most of the Commissioners offices this register is not being maintained and large no. of applications u/s.132(11) are pending for disposal for a long time. This leads to uncertainty for the tax payers and avoidable criticism of the Department. 2. You are therefore requested to ensure that all applications u/s.132(11) are disposed of within 6 months of the date of filing and the prescribed register is maintained to have a proper check on disposal of such applications.