Every case of the relaxation of the time-limit on the authority of this order shall be reported by the Income-tax Officer to the Inspecting Assistant Commissioner,
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Reporting requirement for relaxation of time-limits: Income-tax Officers must report such relaxations to Inspecting Assistant Commissioner promptly. A mandatory reporting requirement requires Income-tax Officers who relax statutory time-limits under the Order to report each case to the Inspecting Assistant Commissioner in whose jurisdiction they function within a short prescribed period after passing such order, and the instruction must be brought to the notice of all officers working in the charge to ensure compliance and supervisory oversight.
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.
Reporting requirement for relaxation of time-limits: Income-tax Officers must report such relaxations to Inspecting Assistant Commissioner promptly.
A mandatory reporting requirement requires Income-tax Officers who relax statutory time-limits under the Order to report each case to the Inspecting Assistant Commissioner in whose jurisdiction they function within a short prescribed period after passing such order, and the instruction must be brought to the notice of all officers working in the charge to ensure compliance and supervisory oversight.
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