Implementation of revised procedures: commissioners must hold meetings and ensure regular reviews to secure compliance. Each Commissioner of Income-tax must meet with Inspecting Assistant Commissioners to plan implementation of new or revised circulars; Inspecting Assistant Commissioners must hold meetings with I.T. Officers and staff, give instructions for proper implementation, and undertake monthly or quarterly reviews (as decided by the Commissioner) to ensure procedures are followed and implementation difficulties are identified and resolved. Circulars will be marked with triple asterisks for identification.
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.
Implementation of revised procedures: commissioners must hold meetings and ensure regular reviews to secure compliance.
Each Commissioner of Income-tax must meet with Inspecting Assistant Commissioners to plan implementation of new or revised circulars; Inspecting Assistant Commissioners must hold meetings with I.T. Officers and staff, give instructions for proper implementation, and undertake monthly or quarterly reviews (as decided by the Commissioner) to ensure procedures are followed and implementation difficulties are identified and resolved. Circulars will be marked with triple asterisks for identification.
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