Work allocation for tax department representatives sets mandatory categories and reporting duties for tribunal advocacy. Allocation of responsibility for representation before the income-tax appellate tribunal assigns core search and block assessment cases, Special Bench or Third Member Bench references, revision-provision appeals, scam-related matters, and appeals exceeding prescribed monetary thresholds to CIT(DRs), with all other appeals to be handled by Senior Departmental Representatives; CCIT may exceptionally reassign cases, and both CIT(DRs) and Sr. DRs must submit monthly performance reports in a Board-prescribed proforma.
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.
Work allocation for tax department representatives sets mandatory categories and reporting duties for tribunal advocacy.
Allocation of responsibility for representation before the income-tax appellate tribunal assigns core search and block assessment cases, Special Bench or Third Member Bench references, revision-provision appeals, scam-related matters, and appeals exceeding prescribed monetary thresholds to CIT(DRs), with all other appeals to be handled by Senior Departmental Representatives; CCIT may exceptionally reassign cases, and both CIT(DRs) and Sr. DRs must submit monthly performance reports in a Board-prescribed proforma.
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