Receipt Audit Objections-Assessment. - Income Tax - 1609/CBDT

INSTRUCTION NO. 1609/CBDT Dated: March 26, 1985 Reference is invited to para 2 of Board's Instruction No.499(F.No.246/17/72-A PAC) dated 21-7-73, wherein it is mentioned that where a receipt audit objection has been accepted by the C.I.T. or by the Ministry and an Appellate Astt. Commissioner passes an order taking a view contrary to that of audit the adverse appellate order should be carefully scrutinised and an appeal preferred if the order not justifies either in law or on facts. 2. It has been decided that where a receipt audit objection has not been accepted by the C.I.T. or by the Ministry but an assessment has been framed in pursuance of the audit objection following the procedure laid down in Instruction No.1598 dated 1-2-1985 an adverse appellate order by the first Appellate Authority should be dealt with in the same manner as in the case of an objection which has been accepted. It is the intention that ordinarily the cases in which Receipt audit objections are resisted should be treated on par with those where such objections are accepted till the A.G./C AG agrees with the view of the Department. If it is proposed not to file an appeal the CIT should record reasons as to why an appeal is not considered necessary despite the audit objection. 3. The above instructions may be brought to the notice of the concerned officers working in your jurisdiction.