INCOME TAX

INSTRUCTION NO

149/CBDT, Dated: March 3, 1970

Section(s) Referred: 139(2)

Statute: Income - Tax Act, 1961

IAC's should maintain a list of salaried assessees in sensitive spheres of duty

Please refer to para 3 of Shri R.D.Shah's D.O. of even number dated 13-2-70, on the subject.

2. On a reconsideration of the matter, the Board have now decided that the IAC's should maintain a list of salaried assesses in sensitive spheres of duty, who might be assessed in their respective jurisdictions. It will be their duty to check the list from time to time and make sure that the notices u/s.139(2) are not only served in time, but the assessments also are completed without delay.