Adjournment restrictions: Assessing officers must limit and carefully grant adjournments when passing assessment orders to prevent delay. Assessing officers must avoid self initiated or unjustified adjournments and should grant an assessee's request for adjournment only when circumstances pleaded are convincingly genuine and unavoidable; Inspecting Assistant Commissioners must specifically review and note avoidable or unnecessary adjournments to ensure prompt disposal of Category I and II and other revenue yielding assessments.
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.
Adjournment restrictions: Assessing officers must limit and carefully grant adjournments when passing assessment orders to prevent delay.
Assessing officers must avoid self initiated or unjustified adjournments and should grant an assessee's request for adjournment only when circumstances pleaded are convincingly genuine and unavoidable; Inspecting Assistant Commissioners must specifically review and note avoidable or unnecessary adjournments to ensure prompt disposal of Category I and II and other revenue yielding assessments.
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