Appellate Assistant Commissioners should indicate at the end of their orders the amount by which the total income is reduced in appeal so that the reduction allowed in the appeal can be seen at a glance.
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Order-writing requirement: indicate the amount by which total income is reduced on appeal to ensure transparent reporting of relief. Appellate Assistant Commissioners must state at the end of their orders the amount by which total income is reduced on appeal so the relief allowed is ... Summary
Order-writing requirement: indicate the amount by which total income is reduced on appeal to ensure transparent reporting of relief.
Appellate Assistant Commissioners must state at the end of their orders the amount by which total income is reduced on appeal so the relief allowed is visible; the Register of Disposals (ITNS 134) must also record the amount of relief. Inspecting officers, including the Director of Inspection (IT & Audit) and Commissioners, are to satisfy themselves during Administrative Inspections that these requirements are being followed.
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