Provisional assessment review: quarterly ABC analysis and consolidated reporting to ensure prioritisation and finalisation of cases. Delay in finalisation of provisional assessment cases is to be addressed by quarterly review and consolidated reporting: Commissioners must perform ABC analysis and report pendencies, issues and differential duty to Chief Commissioners by the 10th of the succeeding quarter; Chief Commissioners consolidate and forward to the DGI by the 25th; the DGI compiles an All India position and reports to Member (CX) within fifteen days, while identifying common issues for resolution and directing liquidation of similar pendencies within three months.