750/CBDT.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct, 1961 I am directed to invite reference to the Board's Instruction (F. No. 36/5/64-ITA.I) dated 13th July, 1964 which requires the Income Tax Officers to take prior approval of the Inspecting Assi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mand refunds in chapter XXII-B of the Income-tax Act, 1961 or refunds on account of any other reason. While granting approval Inspecting Assistant Commissioner will also examine the desirability of wi....