Assessments of cases where records destroyed following Smt. Indira Gandhi's assassination. - Income Tax - 1659/CBDT

INSTRUCTION NO. 1659/CBDT Dated: October 31, 1985 The board have received representations from the Chartered Accountants, Advocates and other persons affected by the riots that followed the tragic assassination of late Prime Minister Smt. Indira Gandhi, for issue of appropriate instructions in the matter of completion of assessment and other proceedings under the Direct taxes on the basis of material available on the records of the department, it has been represented that the records including income-tax assessment records, audit files and such other records relevant for the proceedings under the I.T.Act had been damaged/destroyed in these riots. The board have considered the representations and have decided that where the records of the chartered accountants /Advocates/Authorised Representatives are claimed to have been destroyed in the riots of November 1984 a proper verification of the plea of such destruction should be made. If on verification it is found that any AR/CA/Advocate has actually sustained the loss/damage of records, all facilities should be extended to him in the reconstruction of the records relating to his clients. 2. Where the records of the individual assessees have been destroyed or there has been loss on account of looting or destruction of stock-in-trade/cash-in-hand/books of account and other documents, etc., during the riots, appropriate verification should be made. It should be verified whether the affected person lodged the First Information Report with the police and filed any claim with the concerned authorities including Insurance company and whether he received any compensation in respect of such loss. After verifying all the relevant facts and keeping in mind the past history of the case, a liberal and sympathetic approach should be adopted in the completion of assessments and other proceedings in the case of such assessees. 3. However care should be taken to ensure that any AR/CA/Advocate/assessee does not abuse this liberal approach. 4. These instructions may be brought to the notice of all the officers working in your charge. Hindi version will follow shortly.