Call for records enables the panel to request draft order records and allow the assessing officer to file a report. The Panel may call for and review records relating to a draft order and may permit the assessing officer to file a report in response to objections filed by an eligible assessee, enabling the Panel to consider the assessing officer's explanations before finalising recommendations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Call for records enables the panel to request draft order records and allow the assessing officer to file a report.
The Panel may call for and review records relating to a draft order and may permit the assessing officer to file a report in response to objections filed by an eligible assessee, enabling the Panel to consider the assessing officer's explanations before finalising recommendations.
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