Against mechanical fixing of hearings and notice u/s 143(2).

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..... he records and after noting down points for discussion. 2. In para 3.52 of their 29th Report (1981-82) the Estimates Committee have observed as under:- "In pursuance of the Estimates Committee's recommendation made last year in the Course of the Examination of the subject of Income-tax Department (Para 2.58, 9th Report 1980-81), instructions are stated to have been issued by the Department tha .....

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..... ously followed by all the I.T.Os. I.A.Cs should, in the course of their regular as well as surprise inspections, test check whether these instructions have been followed. 4. These instructions apply to the fixation of hearings under other direct taxes also. 5. These instructions may please be brought to the notice of all officers working in your charge. - Circular - Trade Notice - Public Not .....

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