Tax assessment coordination must ensure consistent valuations across income and other direct taxes to prevent inconsistent assessments. Commissioners must ensure assessing officers follow Board instructions to coordinate Income-tax and other direct tax assessments, including related cases like estates of deceased relatives, to avoid inconsistent valuations; lapses in this obligation are to be viewed seriously.
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Provisions expressly mentioned in the judgment/order text.
Tax assessment coordination must ensure consistent valuations across income and other direct taxes to prevent inconsistent assessments.
Commissioners must ensure assessing officers follow Board instructions to coordinate Income-tax and other direct tax assessments, including related cases like estates of deceased relatives, to avoid inconsistent valuations; lapses in this obligation are to be viewed seriously.
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