Time-bound completion of reopened tax assessments required; programme and monthly progress reports mandated, with reasons for non-finalisation. Directs Commissioners to implement a time-bound programme to finalise all re-opened and set-aside income-tax assessments for assessment years 1970-71 and earlier by the prescribed deadline, in line with the two-year administrative time limit. Requires submission of monthly results for April-July in the prescribed proforma by the Board's reporting date. Commissioners must obtain and forward detailed reasons for any cases that cannot be completed and take a serious view of officer inaction unless unavoidable circumstances are shown to their satisfaction.
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.
Time-bound completion of reopened tax assessments required; programme and monthly progress reports mandated, with reasons for non-finalisation.
Directs Commissioners to implement a time-bound programme to finalise all re-opened and set-aside income-tax assessments for assessment years 1970-71 and earlier by the prescribed deadline, in line with the two-year administrative time limit. Requires submission of monthly results for April-July in the prescribed proforma by the Board's reporting date. Commissioners must obtain and forward detailed reasons for any cases that cannot be completed and take a serious view of officer inaction unless unavoidable circumstances are shown to their satisfaction.
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