9911796707
TMI BlogRevised procedure for inspectionX X X X Extracts X X X X X X X X Extracts X X X X ..... Inspection could not fulfil its desired objectives. Board had, therefore appointed a committee under Sri K. Vasudevan, DGIT (Systems) to examine the current system of Inspections and Reviews and to recommend changes so as to bring it in tune with the current structure and work practices of the Department. The report of the Committee has since been examined by Board and it has been decided to revamp the existing system of Inspections and Reviews. 2. Under the revised procedure, inspections will involve an annual comprehensive inspection of the concerned office. The Inspecting Officer will examine and comment on the overall functioning of the office in the light of various Government Instructions in general and CBDT Instructions in particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Officer will also highlight achievements and shortcomings of the concerned officers in the key areas of their work. These Inspections should be conducted with reference to the prescribed proforma containing a set of questions covering various areas of work being conducted in that office. The Inspecting officer should examine the records and other material needed to answer these questions and give a balanced narrative answer to the same. He may also give separate comments on any other issue of importance that comes to his notice. 5. The new system of Inspections and Reviews will replace the existing system with effect from the date of issue of this Instruction. Revised proformae for inspection of the offices of Assessing Officer, Range O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scription of jurisdiction : 3. Period covered by last inspection : 4. Period covered by present inspection : 5. Particulars of Officers working in the Charge during the period under inspection: Name Period 6. Name and designation of the Controlling Officer : 2. DETAILS OF INSPECTION WORK 2.1 Maintenance of registers S.N. Name of the register Whether complete in all respects Quality of maintenance of registers Remarks l Inward Register 2 Appeal Register 3 Disposal Register 4 Dispatch Register 5 Penalty Register 2.2 MAINTENANCE OF RECORDS Comments on this part of the work should include - condition of records, linking of papers e.g. appeal memos, report of AOs, Notices, No. of High demand appeals No. of old appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs S. N. Name of the register Whether complete in all respects Quality of maintenance of registers Remarks 1 Inward Register 2 Register of references u/s 144A 3 Register of references for approval of refunds 4 Stay Petitions 5 Penalty Register time, and meaningful comments are offered for proper decision making iii. Whether proper control has been exercised to ensure that further appeals filed in time in cases where the appeal orders are not accepted? (List out appellate orders received during any one month and give following information) S. N. PAN Name Date of receipt of appellate order Date of forwarding scrutiny report Date of filing further appeal Reasons for delay, If any 2.3.5 Grievance Redressal i. Has a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound has been taken on the evasion petitions entered in the register? 3.3 Other matters - Give comments on— Handling of establishment matters. Adequacy of resources and facilities with particular emphasis on quality. Over-all environment of the office. 4. COMMENTS OF THE OFFICER BEING INSPECTED ON THE OBSERVATIONS OF INSPECTING OFFICER INSPECTION REPORT (To be used for inspection of Assessing Officers/Units) 1. GENERAL INFORMATION 1. Office under inspection : 2. Brief description of jurisdiction : 3. Period covered by last inspection : 4. Period covered by present inspection : 5. Particulars of Officers holding the post during the period under inspection : Name Designation Duration for which posted 6. Name and designation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Name Date of receipt of application Date(s) of rectification order/ service Reasons for delay, if any 2.3.4 Follow up of Appellate Orders i. Has the officer taken effective steps to ensure recovery of net collectible arrear demand? Please give particulars of net collectible arrear demand at the beginning and end of the year and cash collections made out of it. ii. Please give comments whether arrear dossier cases and of top 50 arrear demand cases have been properly and effectively monitored? iii. Is the current D & CR register maintained in an orderly manner and entries of all assessments completed entered therein? iv. Please give comments on the steps taken by the officer to ensure collection out of current demand, including any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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