Acquisition proceedings-Procedure of audit. - Income Tax - 1319/CBDT

INSTRUCTION NO. 1319/CBDT Dated: March 12, 1980 Attention is invited to the instruction number 1245 contained in Board's letter No.237/7/77-A7PAC-I, dated 6.4.79 wherein it was conveyed that the audit of such files will be conducted at a fairly high level, viz, at the level of Sr. D.A.G. in the same manner as is done in the case of orders passed under sections 273A/18B [previously 271(4A)/18(2B)]. It has now been brought to the notice of the Board by the C AG that some charges have shown unwillingness to accept requisitions for the files relating to acquisition proceedings except those made by the Sr.D.A.G./D.A.G. himself. The matter has been examined by the Board. Earlier similar circumstances arose in connection with the question of making available for Audit the files pertaining to matters disposed of by the Commissioners of Income-tax u/s 273A/18B. The decision in the matter was conveyed to all the Commissioners of Income-tax by circulating a copy of D.O. letter No.237/7/77-A7PAC-I dated 24.10.1979 addressed to Commissioner of Income-tax Bombay City-I. It has now been decided that the same procedure would apply to the Audit of records relating to Acquisition proceedings as well. A copy of the letter dated 24.10.1979 is printed below for ready reference.