767/CBDT.

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....computed at Rs. 6 lakhs. The Appellate Asst. Commissioner allowed a reduction of Rs. 5.56 lakhs. This is not a solitary case of its type. It is illustrative of a widespread tendency on the part of the I.T. Officers to make unrealistic or over-pitched assessments, quite often ex-Parte, especially in Central/Special Circles, without (a) making requisite enquiries; (b) bringing on record suffic....

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....mmittees. They throw up a host of problems like inflation of demands and generation of unnecessary & unproductive work. 3. The necessity of curbing the tendency on the part of the I.T. Officers to make high-pitched assessments and raise heavy uncollectable demands has been emphasised by the Board from time to time. Despite these instructions, the tendency has not been checkmated. The Board, the....