755/CBDT.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... July, 1968, Instruction No. 277 issued from F. No. 236/243/70-IT(Audit) on 17th March, 1971, Para 10 of Circular No. 56 issued from F. No. 156(27)7/-TPL on 19th March, 1971 and Instruction No. 438 issued from F. No. 246/48/71-A PAC on 14th July, 1972. 2. Instances have come to the notice of the Board that inspite of the above instructions regular assessments are unduly delayed and provisional a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... priority to the completion of these cases and whenever, it is found that the regular assessment in such cases cannot be completed within a period of six months from the date of filing the return provisional assessment u/s 141-A should be made forthwith and any refund due granted immediately. They should also leave a note in the file giving the reasons as to why regular assessment could not be comp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X