Guidelines regarding acquisition proceedings under Ch.XXA.

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....It has been noticed that the pace of disposal under Chapter XXA is very slow and at the current rate of disposal, it may take many years to wipe out the pendency. Unless a large number of small cases are reduced, important and bigger cases may not get detailed attention. Therefore, as a step towards reducing the workload and enabling the Competent Authorities to concentrate on more important cases....

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....at the jurisdiction of CIT u/s 264 in respect of an order would be barred whether an appeal against that order has been preferred before the Tribunal by the assessee or by the Department. The Board's Instruction No.195 dated 30.7.1070 stands superseded. This legal position may be brought to the notice of all in your charge. A *copy of the extract from opinion of Ministry of Law is enclosed. *Ex....

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.... assessee should have an opportunity of adjudication on the points he was not able at the time of the order made by the ITO or Assistant Appellate Commissioner. If those orders are made the subject of appeal by the Dpt. , then also he has an opportunity to put forward his grievance before the appellate court and may seek relief. The intention of the legislature seems to have been complied with and....