Assistant Director (Cost) involvement in selective audit strengthened; services shareable across commissionerates under zonal allocation. AD(Cost) officers must be integrated into internal audits under the Selective Audit framework to provide specialist cost accounting expertise for major, multi locational, high value or complex assessees. Where no AD(Cost) is posted, a Commissioner may requisition services through the Chief Commissioner, who will allocate AD(Cost) support in consultation with the posting Commissionerate; AD(Cost) officers should be made available to other Commissionerates in the zone for a minimum of seven working days per month.
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Provisions expressly mentioned in the judgment/order text.
Assistant Director (Cost) involvement in selective audit strengthened; services shareable across commissionerates under zonal allocation.
AD(Cost) officers must be integrated into internal audits under the Selective Audit framework to provide specialist cost accounting expertise for major, multi locational, high value or complex assessees. Where no AD(Cost) is posted, a Commissioner may requisition services through the Chief Commissioner, who will allocate AD(Cost) support in consultation with the posting Commissionerate; AD(Cost) officers should be made available to other Commissionerates in the zone for a minimum of seven working days per month.
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