Proper processing of challans.

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..... sults in adverse consequences in several directions. In the absence of challans in the file credit cannot be given for the tax already paid by the assessees by way of advance-tax or self-assessment tax. Considerable delays take place in the preparation of demand notices after the assessments have been finalised by the ITOs. Demands are pressed in a large number of cases even though there is no dem .....

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..... ted in the registers and placed in the relevant assessment records so that they are readily available to the ITO at the time of finalising the assessment and refund claims and in all subsequent proceedings whenever a reference to them becomes necessary. 3. It is seen that the procedures for processing the challans and posting them in the registers etc., have not so far been spelt out in detail a .....

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