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Unrealistic over-assessments made by assessing officers under various direct tax Acts.

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..... he earlier instructions cited therein. 2. Instances continue to come to the notice of the Board about unrealistic over-assessments made by assessing officers under various direct tax Acts. This causes unnecessary hardship to the assessees and tarnishes the image of the Department; there is avoidable litigation and recovery problems arise in respect of the consequential insupportable and exaggera .....

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..... ter alia curtail the feature of exaggerated demands which unnecessarily inflate our arrears figures. 5. These instruction may be brought to the notice of all officers in the charge and very careful watch kept over their compliance. The erring officials should be properly advised and where necessary pulled up. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Managem .....

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