Circular No. 11/2014

The text, read by machine from the scan

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» Instemetion No. 1)/ 2td
> FeNo, 279/MiscdM-11S/2013-1T I
Government of India py Ministry of Pinanee a Department of Revenue ai Central Board of Direct Taxes i? oak
5 New Dethi. the ta!" May, 2004
Ta,
) All Chief Gommussioners of Income-tax:
> All Directors General_of Income-tax
| Sar! Madam, pubject: - Orders passed under section 264 of the Income Tax Act - Administrative
& SUpervision- reg. :
. Under section 264 ,of the Income Tax Act, 1967 Chereinefier referyed 46 a9 phe ACT). TRE
4 Comimiurssroner of Income Te (OTES may tither of his-awa motionar on an APHHICEECH Made by the sasessee; revise 4 order passed by an authortysubordinate to him. The CIT nae: before
@ revising such, order, make enquiry er cause such enquiry io he made she subiect to the
3 provisions of the Act, pass such order which is not prejudicial (a the Bscessee, ry Z. ‘The statutory tunetion-under-section 264-0fthe Act Heroines AV the CIT le peouipad ip be reported by ihe ClT and glso appraised by the supervisory Cfficers. Therefsre dt-has been pdécided toissue the following evidelines ta be complied forthwith in respest-of orders passed
. linder section 264 0f the Act:-
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yal The CIT shall prepare: brief of thewrders passed Under'section 264 ofthe Acivand report the same to the Principal Chief Commissionet of Ineomie —Tex! Chief Commissioner of Incorie -
? Tax (CCIT) in the monthly DO letter-slong with copy af such order,
5”? The-Pr COlT CGIT shal] report the duniber of orders passed under section 264 of the
Actby ine CslT under histher jurisciouén along with his/her obseneetion je relation to anvorder, fit ceemed fi, to the Zonal Menvber of the CBT 15 the nianthly DS letter. ThePry COMECH
pphall aiso communicate his/hey obserVaiion to the CIT
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Lie The-above Instruction may be brought othe knowledec ofall concerned
#4 Hind: version of the Instruction will fallow.
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