Credit of tax on the basis of challans not traceable.

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..... allans had not been connected. The procedure and the difficulties were explained. F.S. felt that if Income-tax Officers could deal with the matters systematically the position should improve." 2. There are two main reasons for not giving credit for the tax paid by the assessees: (i) the non-placement of the available challans on the files, and (ii) the untraceability of challans. As a result the .....

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..... ard in consultation with the C. A.G. 4. In regard to the problem of non-placement of challans in the appropriate folders, the Board desire that the procedure laid down in the model Circular letter dated 20.9.1970. (Instruction No.220) may be followed as far as possible. It is also desired that greater admilnistrative control should be exercised by the Supervisory staff to ensure that challans .....

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