Administrative directions to tax authorities guide assessment and collection while preserving appellate discretion and allowing hardship relief. Section 10 empowers the Board to issue orders, instructions and directions to wealth-tax authorities for administration, including guidelines for assessment, collection and penalty initiation, without directing particular case outcomes or interfering with appellate discretion; the Board may publish such orders and may authorize non-appellate authorities to admit and decide late claims for relief to avoid genuine hardship, on merits and not prejudicial to assessees.
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.
Administrative directions to tax authorities guide assessment and collection while preserving appellate discretion and allowing hardship relief.
Section 10 empowers the Board to issue orders, instructions and directions to wealth-tax authorities for administration, including guidelines for assessment, collection and penalty initiation, without directing particular case outcomes or interfering with appellate discretion; the Board may publish such orders and may authorize non-appellate authorities to admit and decide late claims for relief to avoid genuine hardship, on merits and not prejudicial to assessees.
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