755/CBDT.

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....rom F. No. 1(234)/68-TPL on the 6th July, 1968, Instruction No. 277 issued from F. No. 236/243/70-IT(Audit) on 17th March, 1971, Para 10 of Circular No. 56 issued from F. No. 156(27)7/-TPL on 19th March, 1971 and Instruction No. 438 issued from F. No. 246/48/71-A&PAC on 14th July, 1972. 2. Instances have come to the notice of the Board that inspite of the above instructions regular assessments ....

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....tody of the ITO. The ITO should give priority to the completion of these cases and whenever, it is found that the regular assessment in such cases cannot be completed within a period of six months from the date of filing the return provisional assessment u/s 141-A should be made forthwith and any refund due granted immediately. They should also leave a note in the file giving the reasons as to why....