Linking of records with the returns. - Income Tax - 5054/1991

INSTRUCTION NO. 5054/1991 Dated: June 19, 1991 It has been noticed that the records are not linked with the return when they are put up before officers for processing u/s.143(1)(a). It is emphasised that even for making return-based prima facie adjustments, past records must invariably be linked with the current return in order to ensure that the declarations made in the return are in conformity with those made in the previous year. 2. It has also come to my notice that after processing these returns, the returns are not placed in the relevant files with the result that even rectification applications are not attended to promptly. I would request you to please apprise your officers to keep this in mind and invariably link the returns with the records. [Member(IT), CBDT's DO F. No. 228/10/91-ITA. II