Loss of important documents. - Income Tax - 1187/CBDT

INSTRUCTION NO. 1187/CBDT Dated : June 20, 1978 It has been pointed out by the Receipt Audit that in one of the cases the Tribunal quashed the assessment order passed by the ITO on the ground that one of the crucial documents could not be furnished by the Department before the Tribunal as the same was found missing from the file. 2. The loss of important documents can adversely affect the interests of revenue. It should therefore be ensured that the instructions regarding page numbering and safe custody of assessment records are strictly complied with. If any instances of loss of records/documents come to notice, enquiries should be made to fix the responsibility and, in appropriate cases, the help of the other investigating agencies like the local police or C.B.I. may also be sought for.