844/CBDT.

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....ith the provisions of Rule 118 of the Income-tax Rules, 1962. As a result of review of the information regarding the performance of Tax Recovery Officers during the period of 1st April, 1973 to 31st December, 1973, furnished by the Commissioners of Income-tax in response to Board's letter F.No. 404/305/74-ITCC dated the 16th December, 1974, instances have now come to the notice of the Board where ....

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....he Board desire that the attention of the Income-tax Officers/Tax Recovery Officers should specifically be drawn to the provisions of Rule 119 of the Income-tax Rules, 1962 and they should be directed to strictly comply with these provisions. 3. With a view to ensuring proper compliance with Rules 118 and 119, the Inspecting Asst. Commissioners of Income-tax should be directed to carry out a half....