Pendence of set aside assessments - Register to be maintained for proper follow-up.

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....by the ITO and continued to remain unnoticed for about two years. It came to the notice of the successor ITO when the CIT directed the pendency to be ascertained by a physical verification of all records and the submission of a phased programme for the disposal of set aside assessments. 2. The PAC has taken a very serious view of this lapse. It has pointed out that both at the level of the IAC ....