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Increase in the scope of the scrutiny by the Department's own internal audit organisation.
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....2. The Board feel that the instructions require revision in view of the enormous increase in the scope of the scrutiny by the Department's own internal audit organisation and the increasing coverage by the C & A.G's Revenue Audit parties of the assessments made under the various direct tax laws other than Income-tax. On the one hand, the number of mistakes commented on have been considerably more ....
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....ion are accepted by the Department. The entries would enable the Commissioner to watch the frequency of the mistakes and the trend as to whether an Income-tax Officer's work is improving. The ledger card will have to be taken into consideration while writing the concerned officer's character roll, but his overall performance during the year should be adjusted without being unduly influenced by the....
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....ider the Audit Report, are generally keen on ascertaining whether the mistakes reported by the Audit have been found by the Department to be 'bona fide' ones. For allaying the misgivings of the Committee, as also for securing the best defence against the audit objections, it has been decided that where the draft paragraphs have been received from the C & A.G., explanations should be called for fro....
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....ral rule it would be advisable not to call for explanations where the tax effect is less than Rs. 10,000/- in Income-tax cases and less than Rs.1,000/- in the cases under the other direct tax laws. In respect of the cases figuring as draft paras, the copies of the explanations or the gists thereof should be invariably sent to the Board with the observations of the Commissioner/Additional Commis....