Verification/Adjustment of taxes paid by the assessee. - Income Tax - 1548/CBDT

INSTRUCTION NO. 1548/CBDT Dated: January 12, 1984 The Public Accounts Committee in Para 7.5 of their 85th Report have adversely commented upon the working of the department. It has been observed by them that this is not the only case where a return duly filed by an assessee was misplaced or where the payment of tax already made by the assessee was not linked and not given credit for and that these are matters of common occurrence which put the tax payers to considerable harassment. It has further been observed by them in para 1.08(i)(a) of the Audit Report 1979-80 that an amount of as much as Rs.8.84 crores claimed to have been paid by the tax payers is pending verification/adjustment by the department. 2. The above observation of the P.A.C. cast a bad aspersion on the working of the department. The Board therefore, desire that in the month of April every year, a special drive should be launched for the verification/adjustment of taxes paid by the assessees and placing other papers on the files. The Officers should be asked to give a certificate that the pending papers have been restored to the files and all pending adjustments of taxes paid have been done. The Commissioners and the Assistant Commissioners should also keep a special vigil on this work. 3. The above instructions may please be brought to the notice of all the officers working under you.