Regarding irregular collections by the Income-tax Officers towards the end of a financial year which were refunded within a few days in the next financial year.

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....67, there was an adverse comment regarding irregular collections by the Income-tax Officers towards the end of a financial year which were refunded within a few days in the next financial year. Such collections were being made without there being any outstanding demand. In Board's instructions issued in F.No.83/92/66-ITB, dated 9.12.67 it was stated that collections made in this manner should be d....