Income-tax Officers should record a confidential note in the order sheet in all cases where the income returned by the assessee is less than 80% of the income assessed

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....er-Instruction<br>Income Tax<br>Instruction No: 879/CBDT Date of Issue: 25/9/1975 Section(s) Referred: 271(1)(c) Statute: Income - Tax Act, 1961 Reference is invited to para 98 of Board's Circular....

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....oard's Instruction* No. 607(F. No. 284/41/73-IT(Inv.), dated 1st January, 1973), copy printed below. 2. It has come to the notice of the Board that these instructions have not been followed in some c....