Reconstitution of Zonal committees for considering of proposals for write offs/scaling down. - Income Tax - 1840/1990

INSTRUCTION NO. 1840/1990 Dated: March 15, 1990 In suppression of the existing instructions on the above subject, the board has decided to re-constitute the zonal committees for consideration of proposals for write off/scaling down the zonal committees appearing at sl. Nos. 1, 2, 3, 15, 19 and 21 there will be 2 permanent members and one of the 2 remaining commissioners whose cases are being considered by the committee on a particular date will be the third member. 2. Though the constitution of zonal committees for various charges will be fixed in the event of the member(s) of the committee becoming less than 3 due to vacancy in any charge another commissioner(s) available in the same city or nearest charge may be requested to work on the committee. These arrangements will however be temporary till the vacancy(ies) is/are filled. 3. When a new charge is created or an existing one is merged with another charge a proposal may be sent to the board for constitution of a zonal committee for that charge or for re-constitution as the case may be. If the headquarters of an existing charge is shifted, normally there is no need to re-constitute the committee. However if any inconvenience is felt a proposal for reconstitution may be sent to the board. 4. The zonal committees will meet atleast once a month on a date fixed by the members of the committee. At the meeting the zonal committee would discuss not only the cases which are ripe for write-off/scaling down but also those cases which are being processed for write-off and also cases which have been recommended to the D.I.T.(Recovery),New Delhi for further processing. This will ensure a continuous review of the unrealisable demand on the registers of the department. 5. The senior most commissioner will preside over the proceedings of the meeting of the zonal committee and the commissioner concerned with the case will be the convenor of the meeting. The commissioner indicated in column 4 of the Annexure will send a brief report on the meetings of the zonal committee every month to the Director of Income-tax(Recovery), Mayur Bhawan, New Delhi and endorse a copy thereof to the Board. 6. It may be noted that in respect of cases involving demands exceeding Rs. 15 lakhs which are referred to the board through Director of Income-tax(R) for according administrative approval to the proposal the specific comments of the concerned CCIT should also be sent along with the recommendations of the zonal committee. 7. The instructions contained herein will come into force w.e.f.1.4.90.