Link officer arrangement ensures impartial review committee membership and resolves jurisdictional conflicts in administrative tax reviews The Board extended the existing Link Officer arrangement to Review Committees considering appeals under the provisos to Section 35B(2), Section 86(2A) and Section 129A(2), to mitigate jurisdictional conflicts where Principal Commissioners holding charge as Chief Commissioners also serve as committee members due to unavailability of Commissioners.
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Provisions expressly mentioned in the judgment/order text.
Link officer arrangement ensures impartial review committee membership and resolves jurisdictional conflicts in administrative tax reviews
The Board extended the existing Link Officer arrangement to Review Committees considering appeals under the provisos to Section 35B(2), Section 86(2A) and Section 129A(2), to mitigate jurisdictional conflicts where Principal Commissioners holding charge as Chief Commissioners also serve as committee members due to unavailability of Commissioners.
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