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 ... Summary
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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