Recovery certificates be issued before 31-3-79, Aid Sheets should be sent to the concerned assessees.

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....109/78-IT(B) dated 22-12-1978 and reiterating the instructions contained in D.O.letter of late Sri.R.S.Chadha, Member, CBDT in F.No.385/50/76-IT(B) dated 21st August 1976 on the above subject. 2. The test check conducted recently by the Staff Inspection Unit in a few selected TRO's charges have disclosed that substantial proportion of the disposal of recovery certificates by the TROs during the....

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....s or their claims for revision of the demands leads to all-round increase in infructous work besides serving as an irritant to the assessee and thus harming the public image of the Department. 3. In the current financial year, the problem is likely to be accentuated by delays in the receipt of challans from the focal point branches of some banks in some of the areas. The result is likely to be ....

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....of challans, the ITOs should, clearly indicate to the TROs while forwarding recovery certificates, the fact that the assessee has claimed to have made the payment but credit for such payment could not be given due to the delay in the receipt of challans. The TRO should be requested not to proceed to take any further recovery action in pursuance of the certified arrear until the ITO confirms the co....