TMI Blog773/CBDT.X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, so much so that such pendency was taken note of by the Public Accounts Committee and it has very adversely commented upon this aspect of the working of the Income-tax Department. Para 6.7 of the 128th Report of the Public Accounts Committee dealing with the inordinate delay in the disposal of Surtax assessments is given below: " In this case neither the assessee filed voluntarily a Surtax r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the ITOs to give low priority to initiation and completion of Surtax proceedings. As on 1.4.74, 3283 Surtax assessments were pending and the disposal during the period April to June has been only 114 thereby leaving a balance of 3169 cases as on 1.7.74. Out of the pendency of 3169 cases, in 449 cases the corresponding IT Assessment had already been completed. CIT must personally discuss the reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt of the returns of income. (ii) Applicability of provisions of Surtax Act should be once again examined in those cases where notices under section 5(2) of the Surtax Act had not been issued at the time of receipt of the returns of income but in which substantial additions are made to income disclosed in the return of income. Notices under section 5(2) should be issued immediately if the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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