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TMI BlogRedeployment of manpower.X X X X Extracts X X X X X X X X Extracts X X X X ..... earch and seizure cases brought forward as on 1-4-85 should be disposed of by 31st December 1985 and current search and seizure cases should be completed within 6 months of the date of search excepting when there is a legal impediment. Each Commissioner of Income-tax will nominate the officers who will be assigned within the cases of his charge. To ensure that the assessments in search and seizure cases are completed within the above period, the CIT should deploy sufficient number of officers to handle these cases. It has also been decided that in officer dealing with search and connected cases will not ordinarily be assigned any other cases. Reference to a search case in these instructions apply to all the searches conducted in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s expected to be of a very high order culminating both in zero error assessments as well in the direction of concealment and fraud and some of them resulting in prosecution u/s.276 C of the I.T.Act, it must be ensured that the officer deployed on such work are sufficiently senior and experienced. Each of them is expected to give at least 10 good cases of prosecution for concealment. 3.I After meeting the above priorities the available manpower should be deployed on summary cases. Instruction No.1617 dated 18-5-85 has already been issued laying down that all cases, other than company cases, with returned income/loss upto 1 lakh company cases with returned income/loss upto Rs.25,000 and having a paid up capital not exceeding Rs.5 lakhs exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefrom and waiver of interest under rule 40 and 117 A but he would not have functions of recovery and collection. It was also laid down that where a summary assessment completed by the Inspector resulted in a refund, the refund voucher would be signed by the ITO. The instructions regarding completion of assessments by the Inspector as provided in the above instruction No.1349 would continue to be in force with the following modifications:- (a) The Inspectors working in company circles would also be vested with the functions of making summary assessments; (b) They would be empowered to complete all the assessments liable for completion u/s.143(1) as per instruction No.1617 irrespective of the amount of income/loss involved. 3. III ..... X X X X Extracts X X X X X X X X Extracts X X X X
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