Assessments of cases where records destroyed following Smt. Indira Gandhi's assassination.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rime Minister Smt. Indira Gandhi, for issue of appropriate instructions in the matter of completion of assessment and other proceedings under the Direct taxes on the basis of material available on the records of the department, it has been represented that the records including income-tax assessment records, audit files and such other records relevant for the proceedings under the I.T.Act had been .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t should be verified whether the affected person lodged the First Information Report with the police and filed any claim with the concerned authorities including Insurance company and whether he received any compensation in respect of such loss. After verifying all the relevant facts and keeping in mind the past history of the case, a liberal and sympathetic approach should be adopted in the compl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X