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TMI BlogCoordination between ITOs & TROs for recovery work.X X X X Extracts X X X X X X X X Extracts X X X X ..... ommendations has stated as follows:- "13. There should be proper and adequate coordination between the Tax Recovery officer and the assessing officer. Changes in demand should be promptly communicated to the Tax Recovery Officer. Certificates on which no action is required to be taken should be promptly cancelled. There should be regular meetings between Commissioner of Income-tax and Commissioner of Income-tax (Recovery) wherever such Commissioners are functioning and between Inspecting Assistant Commissioners and Inspecting Assistant Commissioners (Recovery). Dossiers of demand of Rs. 1 lakh and above can be discussed in such meetings (Paras 4.30 to 4.32)". 3. The report of the Committee was considered by the Board and accepted, particu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was reiterated that the register specified to be kept for such demands stayed etc., should be kept which should be inspected periodically by the IACs. While on this subject attention is invited to instruction No.1412 dated 17-9-81 which deals with the topic of what should be done when the assessee disputes the correctness of the demand. Drawing attention to clause of 2nd schedule which empowers the TRO for granting further time, it was reiterated therein that in such cases only the anticipated demands should be collected, pending clarification from the ITO on the objection raised by the assessee. It was desired therein that the TRO at the end of the month should send a list of such cases to the IAC, wherein he had requested the ITO to cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons were issued for regular meeting of CsIT(Recovery) with IACs, ITOs and TROs to identify and pursue cases of Rs.10,000 and below lying pending without recovery action for 5 years for the purpose of write off. The staff of TRO should visit the office of ITO periodically to collect helpful data to settle cases. (g) In carrying out jurisdiction for TROs the administrative commissioner should ensure that they cover and are co-terminus with the jurisdiction of ITOs. (h) The work of TRO should be reviewed every month.(F.No.404/138/77-ITCC dated 5-10-77). 5. In instruction No.1520 dated 20th July, 1983 mentioned above the following additional instructions were issued: (a) THE COMMISSIONERS SHOULD INSTITUTE REFRESHER COURSES FOR TROs and STA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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