Reference to Inst.No. 1362. - Income Tax - 1651/CBDT

INSTRUCTION NO. 1651/CBDT Dated: September 30, 1985 It has been brought to Board's notice that in cases where demands are locked up in the first appeal, the demands are not stayed/recovered/ allowed to be paid in instalments as per Board's instructions. The Board's instruction No.1362, dated 15th October 1980 clearly lays down the guidelines for grant of instalment/stay of the disputed demand/recovery and collection of undisputed demand etc. A copy of the said instruction is enclosed for ready reference. 2. You are requested to please bring the aforesaid instruction to the notice of the officers working under you for strict compliance.