5103/1992. - Income Tax - 5103/1992

INSTRUCTION NO. 5103/1992 Dated: July 16, 1992 Section(s) Referred: 124 ,127 Statute: Income - Tax Act, 1961 Please recall the discussions held during the Conference of Chief Commissioners of Income Tax/Commissioners of Income Tax from 1st to 3rd May, 1992, and the recommendations made by the said conference. The Board has considered these recommendations and its decisions on the recommendations relating to the subject of rationalisation of distribution of workload are as follows:- (i) With a view to reducing the workload of ITOs to some extent, the Board decided that the DCSR(Special Range) will not be assisted by any ITO or Assistant Commissioner of Income Tax. This would result in increase in the number of ITOs to deal with category 'A' returns. Besides, Chief Commissioners of Income Tax/Commissioners of Income Tax will examine the present deployment of ITO in the Hqrs's Offices to see if some of them could be released for assessment work. (ii) The Board also decided that the Chief Commissioners of Income Tax/Commissioners of Income Tax may re-arrange jurisdiction of Assistant Commissioners of Income Tax so that each Assistant Commissioner of Income Tax has about 500 assessments as against present average workload of 330 assessments per ACIT. Such re-arrangement should be possible in metropolitan cities but perhaps may not be possible in the mofussil charges. The Assistant Commissioners of Income Tax thus released should be posted as ACIT(Inv) to deal with search cases. (iii) The suggestion regarding distribution of search cases amongst all Assistant Commissioners of Income Tax, instead of only ACITs(Inv) dealing with search cases, was not accepted. It was felt that such a dispersal of search cases would dilute the emphasis on expeditious disposal of search cases. Therefore, in general, only ACITs(Inv) will deal with search cases. However, bigger search cases can be assigned to DCIT(Special Range). Only in exceptional circumstances, (e.g. where the workload of search cases does not justify one exclusive ACITS(Inv) the Chief Commissioners of Income Tax may assign search cases to an ACIT other than ACIT(Inv). You are requested to please take necessary action on the above lines. F. No. 225/72/92-ITA. II