Receipt Audit. - Income Tax - 1847/1990

INSTRUCTION NO. 1847/1990 Dated: May 15, 1990 The Board vide its letter F.NO. 246/176/86-A PAC-I. dated the 6th June, 1989, had directed the field officers to furnish all statistical information of Receipt Audit to facilitate preparation of the above mentioned review, but not to furnish individual files and case records. 2. The issue has been reconsidered in the Board. It has been decided that field officers should furnish the case records also to Receipt Audit for the purpose of preparing a review on the operation of the scheme of Chapter XXC to locate any lacuna or loophole in the system and to verify its efficiency and effectiveness in public interest. 3. It is, however, expected that the propriety or otherwise of individual decisions taken under Chapter XXC, which are of quasi-judicial nature, will not be commented upon by Receipt Audit. 4. The above instructions may be brought to the notice of all Appropriate Authorities in your region.