Pendence of set aside assessments - Register to be maintained for proper follow-up. - Income Tax - 1451/CBDT

INSTRUCTION NO. 1451/CBDT Dated: February 3, 1982 In a case which had come up before the Public Accounts Committee, the facts were that the pendency of set aside assessments was lost sight of by the ITO and continued to remain unnoticed for about two years. It came to the notice of the successor ITO when the CIT directed the pendency to be ascertained by a physical verification of all records and the submission of a phased programme for the disposal of set aside assessments. 2. The PAC has taken a very serious view of this lapse. It has pointed out that both at the level of the IAC as well as the CIT the requisite check was not exercised and the files were transferred in a routine manner. This state of affairs is thoroughly reprehensible. 3. The board have been emphasising from time to time the need for showing greater awareness to house-keeping such state of jobs. Had this work been attended to properly such state of affairs might not have resulted. It is therefore requested that a separate register of set aside cases should be maintained and as soon as such an order is received by the ITO an entry should be made in the Register. The IAC should while making inspection particularly examine this Register. It is also requested that the CIT should keep a watch over the progress made in completion of set aside assessments and see that every case set aside by the appellate authorities is properly recorded in a register to be maintained in the Judicial section of his office. The disposal should also be monitored and the entries rounded off once action is completed by making the set aside assessment. 4. Any lapse in the matter will be seriously viewed. 5. The above instructions may please be brought to the notice of the field officers.