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Even disposal of assessments ensures timely realisation of current tax demands by instituting uniform assessment scheduling and monitoring. Instruction directing tax administration to secure even/equal disposal of assessment work throughout the financial year so that current demands are realised within the same year; Chief Commissioners and Directors General are required to ensure uniform assessment disposal and to establish monitoring mechanisms to oversee performance and compliance.
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.
Even disposal of assessments ensures timely realisation of current tax demands by instituting uniform assessment scheduling and monitoring.
Instruction directing tax administration to secure even/equal disposal of assessment work throughout the financial year so that current demands are realised within the same year; Chief Commissioners and Directors General are required to ensure uniform assessment disposal and to establish monitoring mechanisms to oversee performance and compliance.
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