Selective audit control: supervisors must review objections and direct appropriate remedial action to protect revenue timely. Commissioners must personally examine significant audit objections and issue instructions to ITOs within one month of the local Audit Report; Range Inspecting Assistant Commissioners must do likewise for lower-threshold matters. The choice of remedial action-rectification under section 154, reassessment under section 147, or revision under section 263-must be carefully considered to protect revenue and improve prospects of sustaining action on appeal; routine recourse to section 154 is to be discontinued.
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.
Selective audit control: supervisors must review objections and direct appropriate remedial action to protect revenue timely.
Commissioners must personally examine significant audit objections and issue instructions to ITOs within one month of the local Audit Report; Range Inspecting Assistant Commissioners must do likewise for lower-threshold matters. The choice of remedial action-rectification under section 154, reassessment under section 147, or revision under section 263-must be carefully considered to protect revenue and improve prospects of sustaining action on appeal; routine recourse to section 154 is to be discontinued.
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