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<h1>PAC Criticizes Income Tax Officer for Ignoring Board Circular on Sugar Mill Assessments; Emphasizes Legal Binding Nature.</h1> The Public Accounts Committee (PAC) expressed concerns regarding the lack of importance given by the Income Tax Officer (ITO) to a circular from the Board concerning the assessment of sugar mills. The PAC criticized the ITO's assumption that merely filing the circular indicated its consideration during the assessment process. The Board emphasized that all officers must take note of the PAC's observations and adhere to the Board's instructions and circulars, as they are legally binding on field officers.