The Central Board of Direct Taxes (CBDT), in its order, has asked its officials to play a more proactive role in monitoring collections and guiding assessments.
"Emphasis has been laid on cleanliness in office, punctuality, timeliness in appointment and avoiding unnecessary adjournments," an official statement said.
Supervisory officers have been directed to play a more pro-active role in monitoring and guiding assessments towards ensuring that high-pitched assessments without proper basis are not made and that lengthy questionnaires or summons without due application of mind are avoided, it added.
Though less than 1 per cent of returns filed are selected for scrutiny, this area of work has often drawn adversarial comments.
It further said refunds are to be granted in accordance with instructions already issued which provide for grant of credit of TDS on the basis of evidence submitted by the assessee.
Further senior officers have been directed to ensure that appeals are filed only on the merits thereof and not merely on the tax effect involved.
