Remedial action for revenue audit objections must be initiated universally; discontinuance on legal conflicts needs Board approval. Remedial action must be initiated for all Revenue Audit objections as a precautionary revenue measure, and completed expeditiously where objections are accepted. Discontinuance is permissible by the Commissioner for incorrect factual objections, but issues of statutory interpretation or conflicting High Court decisions require prior Board approval with a reference to A&PAC and the Statement of Facts. Cases compliant with Board instructions should be referred to the Board for decision, and Board-directed remedial actions require a compliance report within three months.
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.
Remedial action for revenue audit objections must be initiated universally; discontinuance on legal conflicts needs Board approval.
Remedial action must be initiated for all Revenue Audit objections as a precautionary revenue measure, and completed expeditiously where objections are accepted. Discontinuance is permissible by the Commissioner for incorrect factual objections, but issues of statutory interpretation or conflicting High Court decisions require prior Board approval with a reference to A&PAC and the Statement of Facts. Cases compliant with Board instructions should be referred to the Board for decision, and Board-directed remedial actions require a compliance report within three months.
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