Timely service of demand notices mandated with monthly and quarterly D.C.R. scrutiny to prevent inordinate delays. Timely issuance and service of demand notices and challans must be ensured by recording assessment order dates and service dates in the Demand and Collection Register (Col. 4 and Col. 27). Income-tax Officers are required to personally scrutinise D.C.R.s at month-end to confirm service for the preceding month; Range I.A.Cs to review D.C.R.s quarterly for local circles; I.A.Cs to verify D.C.R.s for mofussil charges on tour. The same procedure applies to notices of demand for advance tax and other direct tax demands.
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.
Timely service of demand notices mandated with monthly and quarterly D.C.R. scrutiny to prevent inordinate delays.
Timely issuance and service of demand notices and challans must be ensured by recording assessment order dates and service dates in the Demand and Collection Register (Col. 4 and Col. 27). Income-tax Officers are required to personally scrutinise D.C.R.s at month-end to confirm service for the preceding month; Range I.A.Cs to review D.C.R.s quarterly for local circles; I.A.Cs to verify D.C.R.s for mofussil charges on tour. The same procedure applies to notices of demand for advance tax and other direct tax demands.
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