CBDT - Re-fixation of Monetary limits for Dossier Cases
THE Manual of Office Procedure of CBDT stipulates, "As a mechanism for monitoring cases with huge arrears, the Assessing Officers are to send quarterly dossiers in respect of cases with arrears exceeding rupees ten lakhs. Dossiers in cases with arrears ranging between 10 lakhs and 1 crore are to be sent to the CCIT. Such reports in cases where arrears exceed rupees one crore are required to be sent to the Directorate of Recovery / CBDT. While reviewing and forwarding the dossier reports, the CCIT/CIT issues directions to the Assessing Officers or the Tax Recovery Officers as the case may be, suggesting further steps required to be taken by them for effecting recovery of the outstanding arrears. The AO/TRO is to execute these instructions during the next quarter and report compliance and results while sending the subsequent report (Annexure-IX)."
Now, the CBDT finds itself flooded with about 1,55,000 dossier cases. So CBDT has now enhanced the monetary limits of various officers for monitoring dossier cases. Now Board will deal with only cases involving Rs. 25 crores or more.
CBDT Instruction No. 10/2015, Dated: September 16, 2015