INCOME TAX

Cases selected for scrutiny.

INSTRUCTION NO. 5207/1994

 Dated: December 21, 1994

Section(s) Referred: 143(2)

Statute: Income - Tax Act, 1961

It has been brought to the notice of the Board that in certain Chief Commissioners' Charges the A.Os. are displaying on the notice board the names, addresses, asst. years and also the returned income of the persons in whose cases it has been decided to select the returns for scrutiny u/s.143(3). Objections have been raised in certain quarters on the ground that such display affects the confidentiality of the information furnished by the assessees to the I.T. Department.

2. It may be recalled that the Board by its letter No. 225/72/92-IT.II dt. 16-7-92 has stated that the display of lists of cases selected for scrutiny was not desirable. It is now reiterated that such lists of cases selected for scrutiny should not be displayed under any circumstances on the notice boards. If any such display has been made, the same should be removed forthwith.

3. However to ensure transparency, while at the same time retaining the confidentiality, the lists of acknowledgment Nos. of the returns selected for scrutiny and the asst. years (and no other information) may be displayed on the notice boards. The lists should be properly authenticated with the signatures of the A.Os. and should also be updated from time to time to avoid complaints.

4. These instructions may be brought to the notice of the A.Os. for strict compliance.

F.No. 225/350/94-ITA.II