Verification of return accuracy via purchase and circulation of court cause lists to identify advocates and case engagements. Instruction requires Commissioners of Income Tax to purchase and circulate cause lists of High Courts and the Supreme Court so ITOs can identify advocates and cases to verify taxpayers' returns; where cause lists show only advocates on record, attorneys' books should be consulted for counsel briefed and fees; courts were not to be directly asked for such information owing to likely resistance and resource constraints.
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.
Verification of return accuracy via purchase and circulation of court cause lists to identify advocates and case engagements.
Instruction requires Commissioners of Income Tax to purchase and circulate cause lists of High Courts and the Supreme Court so ITOs can identify advocates and cases to verify taxpayers' returns; where cause lists show only advocates on record, attorneys' books should be consulted for counsel briefed and fees; courts were not to be directly asked for such information owing to likely resistance and resource constraints.
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