I.A. C. should carry out a 100% check of the favourable orders received after 1-4-1969. - Income Tax - 392/CBDT

INSTRUCTION NO. 392/CBDT Dated: March 3, 1972 Reference is invited to the Board's instruction NO. 350-F.279/237/71-ITJ dated the 4th December, 1971 regarding prompt handling of appellate orders and to say that it is necessary to ensure that as soon as the appellate orders are received appeal effects are given promptly both in the I.T.N.S 150 and in the D CR. The ITOs should personally ensure that entries are made in the D CR and references to such entries indicated on the I.T.N.S 150 forms when they sign these forms. 2. It is also necessary to find out whether the appeal effects in respect of successful departmental appeals before the Tribunal High Court and the Supreme Court have been given in the files and in the Demand and Collection registers and steps taken to recover the taxes. It is desired that the Inspecting Assistant Commissioners should carry out a 100 per cent check of the favourable orders received after 1-4-1969. Where appeal effects have not been given, the facts should be brought to the notice of the Commissioner of Income-tax for appropriate action against the defaulting officials. The Commissioners of Income-tax/Additional Commissioners of Income-tax should co-ordinate the checking and report to the Board the results of the checking by 30-9-72. For the future successful departmental appeals before the Tribunal/Additional Commissioners' of Income-tax Office (I.T.O. Judicial) should send a quarterly list of such cases by 15th April/July/October/January to the Inspecting Assistant Commissioners concerned for respective quarters ended March, June, September and December. During routine or periodical inspections of Income-tax Officers, the Inspecting Assistant Commissioners should check the records to ensure that appeal effects have been given and tax recovered. The Commissioners of Income-tax/Additional Commissioners of Income-tax should also occasionally check this aspect of the work. 3. The Officers in the charge may please be advised accordingly.