Recordkeeping obligations: Income-tax officers must maintain appeal registers and provide handover notes to prevent administrative lapses. The Board directs strict compliance with two administrative duties: maintain and complete the Register of Appeals (ITNS-61) with accurate entries on appellate receipts and disposals, and leave a brief handover note detailing disputed assessments when transferring charge or proceeding on leave; failures will attract serious disciplinary view.
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.
Recordkeeping obligations: Income-tax officers must maintain appeal registers and provide handover notes to prevent administrative lapses.
The Board directs strict compliance with two administrative duties: maintain and complete the Register of Appeals (ITNS-61) with accurate entries on appellate receipts and disposals, and leave a brief handover note detailing disputed assessments when transferring charge or proceeding on leave; failures will attract serious disciplinary view.
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