DIRECTORATE OF INCOME TAX (SYSTEM)
ARA Center, Ground Floor, E-2, Jhandewalan Extension,
New Delhi — 110055

F. No. System/ITBA/AIMS/2019-20/1942

Date: 28.02,2020

To

All Principal Chief Commissioners of Income Tax/ CCsIT (By Name),

All Principal Director Generals of Income Tax/DGsIT (By Name),

All Principal Commissioners of Income Tax/CsIT/CsIT(Admin &TPS,) (By Name),

All Principal Directors of Income Tax/DsIT (By Name),

Madam/Sir

Subject: Initiation of proceedings u/s 147 and enquiries u/s 133(6) of the Income Tax Act, 1961 on the basis of information available in the AIMS Module of the ITBA and AIR Data earlier shown in ITD (presently not visible)

Ref: F No. Systems/ITBA/Instruction/ITR Processing/2019-20 dated 29.08.2019 Kindly refer to the above.

2. The officers of the field formation are making enquiries u/s 133(6) of the Income Tax Act, 1961 on the basis of information available in the AIMS Module of the ITBA (which includes NMS cases) and also on the basis of AIR data (earlier shown in ITD but presently not visible). Further, the notices u/s 148 of the Income Tax Act, 1961 are also being issued on the basis of the above-mentioned enquiries and also on the basis of the said information on ITBA and ITD.

3. In this regard, it is brought to the notice of field formations, that the CBDT is in the process of reviewing all information available on the AIMS Module of the ITBA and AIR data (earlier shown in ITD). Subsequent to the above review, fresh set of data/information will be populated in the AIMS Module of the ITBA. This exercise is likely to be completed soon.

4. Therefore, it is requested that the field formation should not carry out any enquiry u/s 133(6) or issue notice u/s 148 of the Act on the basis of the data presently available in either AIMS Module of the ITBA or the AIR information earlier shown in the ITD till further directions are issued.

5. This issues with the approval of Chairman, CBDT, New Delhi.

Yours faithfully,

(Ashim Kumar Modi)
Commissioner of Income Tax (ITBA
Directorate of Income Tax (Systems)

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