Revenue audit procedure: consolidated timelines and accountability for handling audit objections and initiating remedial action. Instruction No. 9/2006 consolidates procedures for Revenue Audit objections: maintain registers and AST records, cooperate with Revenue Audit parties, require three day AO replies to Audit Memos, and set timelines for AO, Range and CIT responses. It prescribes supervisory accountability, ledger cards, calling explanations for failures to follow instructions or for manifest errors, initiation of remedial action within prescribed periods unless barred by specified judicial precedents or Board approvals, and standardised Proforma Reports and ATN preparation for Draft Paras, with DIT(Audit) monitoring compliance.
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Revenue audit procedure: consolidated timelines and accountability for handling audit objections and initiating remedial action.
Instruction No. 9/2006 consolidates procedures for Revenue Audit objections: maintain registers and AST records, cooperate with Revenue Audit parties, require three day AO replies to Audit Memos, and set timelines for AO, Range and CIT responses. It prescribes supervisory accountability, ledger cards, calling explanations for failures to follow instructions or for manifest errors, initiation of remedial action within prescribed periods unless barred by specified judicial precedents or Board approvals, and standardised Proforma Reports and ATN preparation for Draft Paras, with DIT(Audit) monitoring compliance.
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