Regarding transfer of assessment records - arrears. - Income Tax - 1457/CBDT

INSTRUCTION NO. 1457/CBDT Dated: March 6, 1982 I am directed to say that in Boards Instruction No.1174 dated 16-5-78, it was stated that the commissioners receiving the arrears on transfer should see that the acknowledgement is sent to the receipt of the assessment records. Recently the DOMS has prepared a report on transfer of assessment records. According to the report there is considerable delay in acknowledgement of transfer of files with the result that arrears are shown both by the transferring commissioners and the receiving Commissioners and in this way the figures of tax arrears get inflated. 2. The board has recently considered the report. It was decided by the board that pending detailed examination of the issue by the DOMS immediate instructions should be issued that an extra copy of the transfer memorandum should be got prepared in all the cases where the transferred arrears exceed 1 lakh under any of the direct taxes and- i) the record should be sent by the transferor ITO to his CIT where such arrears are between 1 to 10 lakhs. The Commissioners should watch the receipt of acknowledgement from the transferee ITO/CIT and ii) a copy of transfer memorandum should be sent to the DI(Recy) by the transferor ITO in all cases where the transferred arrears under any of the taxes exceed 10 lakhs. DI should in such cases ensure that the arrears so transferred are promptly acknowledged by the transferee ITO and dossiers are received from the transferee commissioners. 3. The above instructions may be followed with immediate effect. It is hoped that as a result of the following of the procedure indicated above there will be no occasion for delay in acknowledgement of the transferred record.