Coordination between Dy.Comm. and CC/Comm while disposing of application u/s 273A. - Income Tax - 1871/1990

INSTRUCTION NO. 1871/1990 Dated: December 10, 1990 It has been brought to the notice of the Board that there is lack of coordination between the Deputy Commissioner and the Chief Commissioner/Commissioner while disposing of an application under section 273A of the Income-tax Act, 1961. 2. The Board desires that for better coordination, the Chief Commissioner/Commissioner of Income-tax should make enquiries whether, on the same issue on which the assessee has filed an application under section 273A of the Income-tax Act, any other application, such as application for waiver of interest under rule 40(5) or 117A of the Income-tax Rules, 1962 is pending before any other authority. The assessee should also be asked to categorically state whether the relief sought for in the application under section 273A has been claimed before any other forum. This may be brought to the notice of all the officers working in your region.