Records not available to Revenue Audit Parties.

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..... attention is invited to the instructions contained in letter F.No.12/1/68-IT (Audit) dated the 8.10.68, wherein the reasons for non-production of records to Audit have been analysed and it has been emphasised that every effort should be made to produce all the records required by Revenue Audit Parties so that Audit could be conducted in a cordial atmosphere. Further, in para 5 of the Board's Inst .....

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..... nicated at least one month before the local audit starts. Thus, there should not be any difficulty, except in a very small number of cases, to collect all the requisite files and produce them to the Revenue Audit Party as and when required. The IACs may please be requested to exercise adequate supervisory control to ensure that the records required by the Revenue Audit Parties are made available t .....

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