Work allocation of departmental representatives sets categories and reporting rules for ITAT representation without monetary specifics. Allocation of work for departmental representatives before the ITAT assigns core search and block-assessment appeals, Special Bench and Third Member Bench referrals, appeals against supervisory review orders, scam-related cases, and appeals above prescribed monetary thresholds to the CIT (DR); all other appeals are to be handled by Sr. DRs. The CCIT may reassign cases in exceptional circumstances. Both CIT (DR) and Sr. DRs must submit monthly performance reports in a prescribed proforma detailing categories of cases represented, totals, and adjournments.
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 of departmental representatives sets categories and reporting rules for ITAT representation without monetary specifics.
Allocation of work for departmental representatives before the ITAT assigns core search and block-assessment appeals, Special Bench and Third Member Bench referrals, appeals against supervisory review orders, scam-related cases, and appeals above prescribed monetary thresholds to the CIT (DR); all other appeals are to be handled by Sr. DRs. The CCIT may reassign cases in exceptional circumstances. Both CIT (DR) and Sr. DRs must submit monthly performance reports in a prescribed proforma detailing categories of cases represented, totals, and adjournments.
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