Linking of returns with records only after its processing u/s 143(1)(a). - Income Tax - 5055/1991

INSTRUCTION NO. 5055/1991 Dated: July 17, 1991 I am directed to refer to your letter No. T. 210/2/CC(C)S/91-92 dated 2nd July, 1991, on the subject mentioned above and to state that the procedure outlined earlier in this regard has not been revised vide Member (IT)'s D.O. referred to above. It is clarified that the return should be linked with the assessment records only after it is processed u/s.143(1)(a) of the I.T. Act. This should be done invariably and expeditiously, inter alia, for the reasons incorporated in the latest Circular/instruction on the subject. F. No. 228/10/91-ITA. II(Vol. III)