655/CBDT. - Income Tax - 655/CBDT

INSTRUCTION NO. 655/CBDT Dated : January 25, 1974 In the context of the significant relief granted by the A.A.Cs the Commissioners/Addl. Commissioners may consider and indicate in their appraisal report whether the relief in appeal is due to- (a) difference of opinion between the I.T.O and the A.A.C or (b) perfunctory work on the part of the I.T.O in framing assessment orders; or (c) whether the appellate authority has granted relief in perfunctory manner. It may be ensured that the appraisal reports are critically analysed and the work of the I.T.O/A.A.C appreciated on the lines indicated above.