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<h1>Over-assessments Spark Appeal Surge in 1969-70; Urgent Call for Accuracy and Clearing Old Cases in Key Regions.</h1> The circular addresses the issue of over-assessments leading to an increase in appeal filings during the 1969-70 period, with a focus on specific regions where appeal percentages exceeded the national average. The Board urges Commissioners to implement measures to reduce unnecessary appeals and improve assessment accuracy. It highlights the need for personal attention from Commissioners to address high appeal rates, particularly in regions like West Bengal, Lucknow, and others. Additionally, the circular emphasizes the importance of resolving old pending appeals from prior years, urging prompt action to clear these cases and remove procedural bottlenecks.