Powers of commmmisioners u/s 132(11) of Income Tax Act. - Income Tax - 1084/CBDT

INSTRUCTION NO. 1084/CBDT Dated : August 9, 1977 Section(s) Referred: 132(11) Statute: Income - Tax Act, 1961 Commissioners of Income-tax have been empowered under section 132(11) of the Income-tax Act to pass orders on applications against orders made under section 132(5) by Income-tax Officers vide Department of Revenue and Banking notification No.* S.O. 311(E) dated 20th April, 1976. It is needless to emphasise the necessity of disposing of these applications expeditiously after giving an opportunity of being heard to the applicants as envisasged under section 132(12) of the Act. In order to enable the Commissioners to keep a watch over the disposal of these applications and to facilitate furnishing of information in respect thereof to the Board at short notice, the Commissioners are requested to maintain a register in the enclosed proforma. At the end of each month, a synopsis of the pendency and disposal should be drawn up and recorded in the register in the following form:- (a) Number of applications pending as on the first of the month. (b) Number of applications received during the month. (c) Number of applications disposed of during the month. (d) Number of applications pending at the close of the month:- (i) Number of applications pending for more than 3 months but less than six months. (ii) Number of applications pending for more than 6 months but less than 12 months. (iii) Number of applications pending for more than 12 months.