Provisional assessment review required: immediate special review of cases in the call book and compliance with Board instructions. Immediate administrative review required of Provisional assessment cases transferred to the Call book, reiterating that only four categories of cases may be so transferred (departmental appeals, court/tribunal injunctions, contested audit objections, or Board ordered pending cases). Commissioners must ensure strict compliance with Board circulars, undertake special review and follow-up to secure proper revenue, and furnish direct reports to the designated Commissioner within the period specified by the circular.
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.
Provisional assessment review required: immediate special review of cases in the call book and compliance with Board instructions.
Immediate administrative review required of Provisional assessment cases transferred to the Call book, reiterating that only four categories of cases may be so transferred (departmental appeals, court/tribunal injunctions, contested audit objections, or Board ordered pending cases). Commissioners must ensure strict compliance with Board circulars, undertake special review and follow-up to secure proper revenue, and furnish direct reports to the designated Commissioner within the period specified by the circular.
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