767/CBDT.

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..... late Asst. Commissioner allowed a reduction of Rs. 5.56 lakhs. This is not a solitary case of its type. It is illustrative of a widespread tendency on the part of the I.T. Officers to make unrealistic or over-pitched assessments, quite often ex-Parte, especially in Central/Special Circles, without (a) making requisite enquiries; (b) bringing on record sufficient evidence in support of the addi .....

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..... ms like inflation of demands and generation of unnecessary unproductive work. 3. The necessity of curbing the tendency on the part of the I.T. Officers to make high-pitched assessments and raise heavy uncollectable demands has been emphasised by the Board from time to time. Despite these instructions, the tendency has not been checkmated. The Board, therefore, desire that you should once again .....

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