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Case law › Circulars › 2012 › Letter [F. NO. HRD/CMD/123/2/2011-12/2301], dated 23-11-2012
CBDT circular 23 November 2012

Letter [F. NO. HRD/CMD/123/2/2011-12/2301], dated 23-11-2012

Providing adequate support staff to all the assessment units

What this is

Letter [F. NO. HRD/CMD/123/2/2011-12/2301], dated 23-11-2012 was issued by the Central Board of Direct Taxes on 23 November 2012. Its subject is Providing adequate support staff to all the assessment units.

What it does

Directs that every Assessing Officer be given adequate secretarial assistance and office help, either through the department's own employees or by outsourcing, and that the sanctioned budget of Rs. 30 lakh already given to each Commissionerate for expenses of this nature be properly used. It points to rule 178 of the General Financial Rules, 2005, which allows outsourcing of certain services in the interest of economy and efficiency, and says a requisition for further funds should go at once to the Director of Income-tax (Expenditure Budget) under the Director General (Logistics). Action was to be completed by the end of that month, and each charge was to report the number of Assessing Officers in position and the secretarial assistants, data entry operators and multi-tasking staff available to them, regular and outsourced, in the prescribed format by 30 November 2012.

Why it was issued

Assessing Officers in many charges told the Board they were given no secretarial or other office help and were making private arrangements to finalise assessment orders and other time-bound work. The Chairperson took a serious view of it.

Who it reaches

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

Providing adequate support staff to all the assessment units
Letter [F. No. HRD/CMD/123/2/2011-12/2301], Dated 23-11-2012
Assessment officers of many charges have conveyed to the Board that they are not being provided any secretarial assistance or other office help and they are left with no option but to make private arrangement to finalise their assessment orders and other time bound matters.
2. Chairperson, CBDT has viewed this matter very seriously. While it is true that the Department is presently facing shortages of manpower, however, the current situation where assessing officers are forced to make private arrangements for secretarial assistance and other help to run their office is highly undesirable and cannot be allowed to continue without seriously compromising the functioning of the Department.
3. In this regard, the undersigned is directed to draw your kind attention to the Rule 178 of GFR 2005 which allows outsourcing of certain services in the Interest of economy and efficiency. It is also noted that every Commissionerate has already been sanctioned a budget of Rs. 30 lacs for meeting expenses of this nature. You are accordingly requested to ensure that these funds are properly utilised and every assessing officer in all the Commissionerates under your charge is provided with adequate secretarial assistance and other office help either through the regular employees of the department or through outsourcing. In case, further funds are needed in this regard, requisition should immediately be sent to the DIT (Expenditure Budget) under DG (Logistics). All action In this regard may be completed by the end of this month.
4. In order to assess the prevailing shortage of manpower in your respective charge, following information is required: -

1.
The total number of assessing officers presently in position In your charge

2
The number of (a) Secretarial assistants; (b) DEOs; (c) MTS provided to each of the assessing officers

3.
The total number of (a) Secretarial assistants; (b) DEOs; (c) MTS hired through outsourcing

4.
The total number of PS, Steno Gr. I, Steno Gr. II, STA, TA and MTS in position

5. The aforesaid information covering all the Commissionerates in the CCA region should be sent in the following format to the undersigned, with a copy sent by e-mail as well at cmd.hrd.cbdt@incometaxindia.gov.in positively by November 30, 2012:

Grade
Number in position
Number of Stenos
Number of DEOs
Number of MTS

Regular employees
Through outsourcing
Regular employees
Through outsourcing
Regular employees
Through outsourcing

DCIT

ACIT

ITO

TOTAL

This issues with the approval of the Chairperson, CBDT and may be treated as most urgent.
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What to watch

Where you meet it

Not in any proceeding against a taxpayer; it surfaces only in departmental administration and in correspondence about staffing of assessment units.

What it names

Rules it names. Rule 178 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

← Instruction [F.NO. DIT(S)-III/CPC/2012-13], dated 27-11-2012  ·  Press Release, dated 10-11-2012 →

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.