Analysis of appeal orders. - Income Tax - 1852/1990

INSTRUCTION NO. 1852/1990 Dated: August 16, 1990 Attention is invited to item 9.9 of the minutes of All-India Conference of Commissioners of Income-tax held in 1989, which were circulated under F.No.396/5/89-ITCC dated 19th December, 1989. This is reproduced below: "9.9 A careful analysis of the appeal orders would considerably help in avoiding mistakes and while making assessment in other cases. Supervisory officers should hold periodical meetings to discuss the appeal orders with the assessing officers to point out to them mistakes which should be avoided in future. Commissioners (Appeals) and Members, I.T.A.T. may also be occasionally requested to address assessing officers and guide them about making good assessments". 2. A similar recommendation has been made by the Commissioners' Conference held in June, 1990. 3. In view of the above, necessary action in the matter may be taken. The Chief Commissioners and Directors General may please ensure frequent holding of such meetings.