718/CBDT.

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..... assessee submitted his return of income on 6.1.1949, 28.12.1949 and 22.2.1951 respectively. By an order of the Central Board of Revenue (Notification dated 18.8.1952) the Income-tax files of the assessee for these three years were transferred to a different charge. The Income-tax Officer to whom the files were transferred made ex-parte assessments on 16.3.1953, 17.12.1953 and 24.3.1955 respective .....

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..... ion. The Supreme Court further directed as follows:- "And this court doth further order that this order be punctually observed and carried into execution by all concerned." In spite of the orders of the Supreme Court, notice for taking up fresh assessments was however, issued on 1.5.1968 i.e. after about 41/2 years from the date of the above orders of the Supreme Court. The assessee on receipt .....

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..... ay has taken place in making final assessments and collection of demands mainly due to dilatory tactics and abuse of the legal process adopted by the assessees. As regards chronic cases, a note as to the steps taken by the Department to expedite the matter may also be sent. 4. All the officers concerned in your charge may be instructed to be on guard against such dilatory tactics for immediate r .....

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