CBDT Instructions on Inspections
The present system of Inspections was introduced on an assumption that in post-restructuring scenario, Range would form the basic unit for assessment work. Its focus was on inspection of functioning of a Range in two selected fortnights and it included inspection of a few selected assessments made by the Assessing Officers. However, the concept of Range as an assessment unit could not be implemented in its entirety due to various constraints. Therefore, the system of Inspection could not fulfil its desired objectives.
Board had, therefore appointed a committee under DGIT (Systems) to examine the current system of Inspections and Reviews and to recommend changes so as to bring it in tune with the current structure and work practices of the Department.
Based on the report of the Committee, Board has decided to revamp the existing system of Inspections and Reviews.
Under the revised procedure, inspections will involve an annual comprehensive inspection of the office. The Inspecting Officer will examine and comment on the overall functioning of the office in the light of various Government Instructions in general and CBDT Instructions in particular. However, it will not be necessary to give comments on select assessment orders as part of inspection, as this will be done during Review of the assessments, instructions in respect of which are issued separately (please see the report above).
1. During these Inspections the work done in the preceding financial year will be examined by the Inspecting Officer in a comprehensive manner with a view to bring out the strengths and weaknesses of the work practices being followed in that office with a view to strengthen the administrative machinery.
2. The Inspecting Officer will also highlight achievements and shortcomings of the concerned officers in the key areas of their work.
3. These Inspections should be conducted with reference to the prescribed proforma containing a set of questions covering various areas of work being conducted in that office.
4. The Inspecting officer should examine the records and other material needed to answer these questions and give a balanced narrative answer to the same. He may also give separate comments on any other issue of importance that comes to his notice.
5. The Inspecting Officers may plan the Inspection work so that Inspection of at least one office is carried out in every quarter and the entire Inspection work is completed by the end of the financial year.
6. Where an Inspecting officer is holding an additional charge, he will also be responsible for conducting Inspections in respect of the additional charge also.
7. A new Inspection Proforma has been prescribed.
Will the CBEC follow suit and issue similar instructions?
CBDT Instruction NO. 16/2008, Dated: November 4, 2008