Against mechanical fixing of hearings and notice u/s 143(2). - Income Tax - 1486/CBDT

INSTRUCTION NO. 1486/CBDT Dated: October 4, 1982 Attention is invited to Board's instruction No. 1367, dated 10-11-1980 wherein it was stressed that hearings should not be fixed mechanically and notices u/s 143(2) should be issued only after study of the records and after noting down points for discussion. 2. In para 3.52 of their 29th Report (1981-82) the Estimates Committee have observed as under:- "In pursuance of the Estimates Committee's recommendation made last year in the Course of the Examination of the subject of Income-tax Department (Para 2.58, 9th Report 1980-81), instructions are stated to have been issued by the Department that alongwith the notices of hearing the Income-tax Officers should send to the Assessees list of points on which they would like the assessees to come prepared for discussion or to produce further information. The Committee regret to find that these instructions are not being properly followed by the Income-tax Officers in actual practice at all places. The Committee would like the Ministry to enforce its instructions in the field and ensure that no notice of hearing is issued without a list of points attached to it". 3. The Board feels that with the revised work norms for disposal of scrutiny assessments there should be no difficulty in complying with these instructions. It is, therefore, reiterated that the instructions contained instructions No. 1367, dated 10-11-1980 should be scrupulously followed by all the I.T.Os. I.A.Cs should, in the course of their regular as well as surprise inspections, test check whether these instructions have been followed. 4. These instructions apply to the fixation of hearings under other direct taxes also. 5. These instructions may please be brought to the notice of all officers working in your charge.