TMI BlogThe amount written off in these cases should be shown in a separate part of the D & CR.X X X X Extracts X X X X X X X X Extracts X X X X ..... e existing instructions irrecoverable demands in such cases cannot be written off. In this connection attention of the Commissioners is invited to the then Secretary, C.B.D.T., Shri Wasiq Ali Khan's D.O. letter No.16C/54/63-ITB dated the 30th December, 1964 (copy enclosed) according to which partial write-off can be sanctioned only in such cases where 90% of the demand is definitely irrecoverable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r recommending the write-off. Receipt of this letter may kindly be acknowledged. COPY OF D.O.F.NO.16C/54/63-ITB DATED 30-12-64 FROM Shri WASIQ ALI KHAN, SECRETARY, C.B.D.T. Will you kindly refer to Shri Sundra Rajan's secret D.O.letter No.16C/9/56-IT dated 31-1-57 indicating the procedure to be followed for the write-off arrear demands? 2. It was suggested by several CsIT that in cases whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case may be, can sanction the partial write-off. Where the arrear demands in a particular case are in excess of Rs.1 lakh, the proposal is to be first screened by the Special Committee and thereafter it will be considered by the Board. In short, the powers of write-off should be governed by the total amount outstanding against an assessee and not by the amount sought to be written off. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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