Working of Income-tax Offices in their respective charges. - Income Tax - 1110/CBDT

INSTRUCTION NO. 1110/CBDT Dated : October 15, 1977 It has been seen, particularly as a result of the points brought out by the Receipt Audit and the Board's Inspection Team that the prescribed procedures and systems are not being followed by some of the field officers in certain material respects. 2. The Board would, therefore, like to emphasise on the Commissioners the need of keeping a vigilant control on the working of Income-tax Offices in their respective charges, for ensuring that the prescribed procedures and systems are followed properly, to spot out deficiencies and to take corrective action as found necessary. 3. Bombay, Calcutta, Madras, Delhi and Ahmedabad which are our premier chargers deserve special attention in this respect. The Board, therefore, desires that a System Review Team should be set up at each of these five places, the team at each place consisting of one whole-time I.A.C and one ITO with the necessary complement of staff drawn from theexisting strength. 4. In order to achieve the maximum results and keeping in view the limited man-power available, it would be advisable to adopt a selective approach and concentrate on the review of the more important procedures and systems at a time. It is suggested that, to begin with, the items indicated in the Annexure printed below may be taken up for review during this financial year. 5. The systems review team headed by IAC at Bombay, Calcutta, Delhi, Madras and Ahmedabad will be administratively under the control of CIT-I at each place. A programme of inspections of the various field offices may be drawn up by that Commissioner in consultation with his colleagues but the Team will report to the respective commissioners who will be fully responsible for ensuring the necessary follow-up corrective action. Copies of the review reports should also be sent to the Board Member-in-charge of the zone, alongwith the comments of the Commissioner. 6. The setting up of special system review teams at the said five places is not intended to absolve the Range IACs of their responsibility of maintaining a close supervision and control over all aspects of work in their Ranges or to dilute their authority. It is primarily intended to place at the disposal of the commissioners at these important places a task force to assist them in ensuring that the prescribed procedures and systems in the important areas of work are properly followed by the field officers in order to ensure efficient working of the Department. 7. These system review teams should be set up immediately and a report sent to the DOMS who will co-ordinate this subject.