Ensure strict compliance of Instruction No.20, dated 23.12.2003 - Regarding issue of appellate order by CIT (Appeals) within 15 days of the last hearing.
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Timely issuance of appellate orders required; non-compliance will be viewed adversely and strict compliance is mandated. CBDT requires that appellate orders by the Commissioner of Income Tax (Appeals) be issued within 15 days of the last hearing and that any lapse will be viewed adversely; this timing requirement also applies to orders by CIT (Administration) and CCIT, including matters under specified income tax provisions and orders under Rule 86 of the Second Schedule, and Principal Chief Commissioners are to ensure strict compliance.
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.
Timely issuance of appellate orders required; non-compliance will be viewed adversely and strict compliance is mandated.
CBDT requires that appellate orders by the Commissioner of Income Tax (Appeals) be issued within 15 days of the last hearing and that any lapse will be viewed adversely; this timing requirement also applies to orders by CIT (Administration) and CCIT, including matters under specified income tax provisions and orders under Rule 86 of the Second Schedule, and Principal Chief Commissioners are to ensure strict compliance.
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