Write off/scaling down of income tax demands. - Income Tax - 1614/CBDT

INSTRUCTION NO. 1614/CBDT Dated: April 26, 1985 The Board has observed that because of inadequate work done at various lower levels and lack of proper scrutiny and study of cases even at a Zonal Committee level, unripe cases are sent up wherein its prior approval is called for writing off or scaling down of the income-tax demands. Quite often the prescribed procedures are not followed and requisite certificates are not enclosed. This causes avoidable correspondence between the Board and your office, resulting in delay in obtaining Board's prior administrative approval. It has therefore been decided that all such cases requiring prior approval of the Board should be routed through the Director of Inspection (Recovery), Mayur Bhavan, New Delhi, who will minutely examine the case and express that Directorate's views on the fitness and ripeness of the case for write-off/scaling down and forward the same to the Board for its consideration. The proforma in which the records are to be sent to Director of Inspection (Recovery) will be in the form enclosed. 2. It has been noticed that in many cases the proposal for write-off/scaling down are referred to the Board at the fag end of the year. This results in last minute rush which is undesirable. It may therefore be noted that only those cases in respect of which the specific comments of the Director of Inspection(Recovery) as in para 1 above are received in the Board upto 31st December of the financial year will be taken up for consideration by the Board during the next financial year only. 3. You are, therefore requested that all such proposals should henceforth be sent to the Director of Inspection (Recovery) well in time, with intimation thereof to the board. PROFORMA FOR FORWARDING CASE RECORDS S.No. Asst.Year Heading No. of volumes