CBDT to ensure that harassment is not caused to the public. - Income Tax - 1165/CBDT

INSTRUCTION NO. 1165/CBDT Dated : April 25, 1978 In the course of the weekly meeting of officers in the room of Finance Minister held on 27-3-78 the finance minister mentioned about certain cases where notices were issued to some income-tax payers for making payments for very old periods though payments had been regularly made by the tax payers. Finance Minister asked the chairman, CBDT to ensure that such harassment is not caused to the public. 2. Attention in this connection is invited to late Shri.R.S.Chaddas D.O.letter F.No.385/56/76-IT(B) dated the 21st August 1976 where you were requested to introduce the amended proforma of aid-sheets in all the income tax offices in your Charge. The harassment in the cases referred to above could have been avoided if the instructions referred to above had been followed by the ITOs. 3. The Board desire that immediate action may please be taken to identify all such cases where credit for prepaid taxes has not been given. The claims made by the assessees in reply to aid-sheets or otherwise should be duly taken into account while issuing notices for recovery of demand. 4. It is requested that action on the lines indicated above may please be taken so that any harassment to the assessees on this account is avoided. Any complaint of this nature coming to your notice or that of IACs should be taken note of seriously and explanation of the officials of fault should ordinarily be called for suitable action.