Sending of reports by commissioners after receipt of Audit Report from C&AG - Income Tax - 506/CBDT

INSTRUCTION NO. 506/CBDT Dated : Feburary 12, 1973 Reference is invited to the Board's instruction No.484 F. 246/76/72-A PAC dated 12.12.72 and to say that having regard to the comments since received from some Commissioners, the Board have decided to make the following modifications in the procedure outlined in the above-noted instruction: (a) The report which the Commissioners have hitherto been sending to the Board, on receipt of draft audit paragraphs, in the form prescribed with Board's letter No.F. 236/34/70-IT(Audit) dated 26.6.71, may be in the revised form printed below, this applies to the draft audit paras to be received next financial year for the C AG's Report for 1972-73. (b) The more detailed report which the Commissioners were asked to send to the DI(IT Audit) in the form appended to the Board's above noted Instruction No.484 dated 12.12.72 may be sent only in respect of cases figuring in the final Audit Report of the C AG and not for all the cases mentioned in the draft audit paras. These detailed reports may be sent to the DI(IT) within one month of the receipt of the C AG's Audit Report. Where any particular item in the detailed report is not applicable to a specific case, the words "not applicable" may be indicated there against ; all other items should be carefully commented upon.