Notice u/s 269D(1). - Income Tax - 1314/CBDT

INSTRUCTION NO. 1314/CBDT Dated: February 29, 1980 Instances have come to the notice of the Board where acquisition proceedings were vitiated because correct names were not mentioned in the notice under section 269D(1). This had happen because the competent authority did not go through the conveyance deed minutely and relied on the report of the Inspector who wrongly reported the names of the transferor/transferee. 2. The Board desire that while issuing notices under section 269D(1), proper care should be taken so that no mistake occurs in mentioning the names of transferors and transferees. While the Inspector should take proper care in correctly reporting the facts of each case, the competent authority should verify the details himself before issuing the notices. 3. This should be brought to the notice of the Inspecting Assistant Commissioners (Acquisition) and Inspectors working in your charge.