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of <h1>Income Tax Officers Urged to Avoid Mechanical Penalty Proceedings; Ensure Thorough Inquiry and Reasoned Orders for Compliance.</h1> The circular addresses the unsatisfactory handling of penalty proceedings by Income Tax Officers (ITOs), highlighting that penalties are often initiated without proper justification and dropped in many cases. It stresses the need for adherence to instructions requiring thorough inquiry and consideration before initiating penalties. Penalty proceedings should not be mechanical, and orders must be well-reasoned, reflecting due consideration of the assessee's explanation. The Board emphasizes the importance of timely completion of proceedings and discourages the use of standard penalty orders. These guidelines also apply to Wealth Tax, Gift Tax, and Estate Duty Acts, urging officers to ensure compliance and efficiency.
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