852/CBDT.

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....September 1972. In these instructions the necessity of timely of timely issue and service of demand notices and challans was emphasised. It was pointed out that normally the demand notices and challans should be served within a fortnight of the completion of assessments and in cases of obstructive assessees the service should be made within a month. It was also pointed out that during the course o....

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....ble the supervisory authorities to pinpoint lapses in this respect. The Board feel that the Head Clerks and the Income-tax Officers are not scrutinizing the demand and collection registers periodically, particularly the entries in Col. 4 & 27. 4. The Board desire that the Income-tax Officers should personally scrutinize the D.C.Rs. at the close of every month to ascertain preceding month, service....