Powers exercised by IACs u/s 144A-Coordination amongst assessing officers. - Income Tax - 1585/CBDT

INSTRUCTION NO. 1585/CBDT Dated: October 29, 1984 The Public Accounts Committee in their 26th Report has adversely commented upon the lack of proper coordination between different assessing officers and has further stated that this is a serious weakness in the set up of the direct taxes administration. 2. Sec.144 A provides for giving directions to the ITO by the Assistant Commissioners on (a) his own motion or (b) on a reference to his by the ITO or (c) on an application by the assessee. In these situations the IAC can call for and examine the records of any proceedings in which an assessment is pending and issue directions for the guidance of the ITO to enable him to complete the assessment. 3. Under this section, the IAC get an opportunity to examine the income-tax records relating to an assessee and in a number of cases clues are available in these files for initiating action under other Direct Taxes Acts. The Board desire that the IAC's while exercising powers u/s.144 A, scrutinise the records in depth and consider the question whether coordination aspects under different taxes have been duly taken care of by the ITO in respect of the matter being dealt with u/s.144 A and if not he should issue separate instructions for initiating such action under the same and/or the other acts. 4. These instructions may please be brought to the notice of all the officers working under your charge.