Entry of rectification / revisionary orders in control registers. - Income Tax - 1455/CBDT

INSTRUCTION NO. 1455/CBDT Dated: February 9, 1982 In the Action plan for 1979-80 the board had issued the following instructions to the CsIT regarding giving effect to that appellate/ revisions orders:- It has been observed that there is a practice prevalent in the field not to make a contemporaneous record of the rectification claims and appellate/revisionary orders when received. For remedying this situation you should issue instructions to you officers for keeping a separate register at the central receipt counter at each place so that all claims for rectification etc. are entered therein and the register serves as a control register for ensuring the disposal of these claims. In regard to appellate/revisionary orders a separate cell should be created in your office to prepare lists of all cases of reduction of tax by appellate/revisionary authorities. This cell should ask the ITOs to report back after giving appeal effects. You may also issue instructions that the ITOs should introduce appropriate columns in the appeal register ITNS 61 for recording refund voucher number and date of its service so that from this register also the timely issue of refunds should be controlled. 2. Enquries made from the metropolitan charges reveal that the above instructions are not being followed in a number of charges. This is a matter for regret. It is reiterated that the above measures may be taken without any further delay. Separate registers should be maintained at all central receipt counters for entering all the rectification applications etc. The ITOs SHOULD ALSO BE DIRECTED TO introduce appropriate columns in the appeal register ITNS 61 for recording refund voucher numbers and date of its service so that from this register also the timely issue of refunds could be controlled. IAC/Incharge ITOs should be directed to monitor the disposal of these applications. 3. Separate cells monitoring the effect to be given to appellate/revisionary orders should be created in each CITs office. The progress of this work should also be watched from time to time. 4. A report regarding the maintenance of such separate registers at central receipt counters as also information about the setting up of the monitoring cell for appellate/revisionary orders should be sent to the undersigned by name by 15-3-82.