The amount written off in these cases should be shown in a separate part of the D & CR.

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The amount written off in these cases should be shown in a separate part of the D & CR.

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....ctions irrecoverable demands in such cases cannot be written off. In this connection attention of the Commissioners is invited to the then Secretary, C.B.D.T., Shri Wasiq Ali Khan's D.O. letter No.16C/54/63-ITB dated the 30th December, 1964 (copy enclosed) according to which partial write-off can be sanctioned only in such cases where 90% of the demand is definitely irrecoverable. It is, therefore....

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.... write-off. Receipt of this letter may kindly be acknowledged. COPY OF D.O.F.NO.16C/54/63-ITB DATED 30-12-64 FROM Shri WASIQ ALI KHAN, SECRETARY, C.B.D.T. Will you kindly refer to Shri Sundra Rajan's secret D.O.letter No.16C/9/56-IT dated 31-1-57 indicating the procedure to be followed for the write-off arrear demands? 2. It was suggested by several CsIT that in cases where there was no chance....

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The amount written off in these cases should be shown in a separate part of the D & CR.