Analysed the extent of land reasons omissions and commissions in the assessment orders

As desired by the PAC, a pilot study of the orders of A.A.Cs. was recently made at the instance of the Board, by a committee consisting of Sri.S.Narayan O.S.D. and S/S W.A.Khan and G.S.Basanthi, D.Ds.I. This study was of the appellate orders passed in 1968-69 by three A.A.Cs, each from Bombay and West Bengal charges. The committee after studying these orders, analysed the extent of land reasons omissions and commissions in the assessment orders, leading to appellate interference, have been mentioned in the Board's separate Circular letter No.50/257/69-ITJ of date, to all Commissioners so that the assessing officers are alerted against such pitfalls. The pilot study has also brought out that in many cases, presentation of relevant evidence and material was in a much better form before the AACs than before the ITOs at the assessment stage and, therefore relief is secured at the appellate stage in respect of additions which could have been avoided at the assessment stage itself if the case had been properly presented before the assessing officer. In this connection it is presumed that where fresh evidence and material are produced by or on behalf of assesses at the appellate stage, the AACs afford opportunity to the ITOs to examine and rebut the same, if necessary. The attention of AACs in CsIT charges may please be drawn to this appropriate procedure to be followed in such cases and the assessing officers may also be advised that they should be careful and put in adequate effort in this matter.