Arithmatical mistakes in computation of total income and taxes, followed by PAC remarks.

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....ation of total income and taxes are being committed. Though instructions have been issued from time to time laying down the monetary limits upto which the supervisory officers like the headclerk and supervisor have to check the tax computations and those to be checked by the ITO/IAC these instructions are not being followed with the result, a large number of such mistakes are noticed by the receip....

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....his overall performance during the year should be adjudged without being unduly influenced. 3. In addition to calling for the explanation of the officials responsible for the mistakes in all cases covered by boards instruction No.854 dated 19-7-75 explanation of the defaulting officials may be called for in suitable other cases with lower tax effect where there has been : a) Failure to follow de....