Circular : No. 230 -Income Tax It has been brought to the notice of the Board that while fixing the hearing of cases by the issue of statutory notice, the Income-tax Officers indicate the same time for attendance in all cases, e.g., 10.00 a.m. As a result, many assessees have to wait for a long time before they are given a hearing as obviously all the assessees cannot be heard at 10.00 a.m. The inconvenience and harassment caused
