Remedial action clarified: accept valid audit objections and restrict appeals where first instance orders are justified. Modification directs that correct audit objections on fact or law must be accepted and remedial action initiated; officers must initiate remedial measures promptly and complete orders within administrative timeframes. If the PCIT/CIT does not accept an objection, they must record reasons and inform the audit authority, and no remedial action is required. Adverse first appellate orders involving audit objections must be scrutinised and appeals should not be preferred where the order is justified, with reasons recorded for not filing appeal.
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.
Remedial action clarified: accept valid audit objections and restrict appeals where first instance orders are justified.
Modification directs that correct audit objections on fact or law must be accepted and remedial action initiated; officers must initiate remedial measures promptly and complete orders within administrative timeframes. If the PCIT/CIT does not accept an objection, they must record reasons and inform the audit authority, and no remedial action is required. Adverse first appellate orders involving audit objections must be scrutinised and appeals should not be preferred where the order is justified, with reasons recorded for not filing appeal.
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