Submission of reports to ITSC: jurisdictional CIT must sign and timely submit reports; adjournments and vague enquiries discouraged. Jurisdictional Commissioners must personally sign and submit all reports to the Income Tax Settlement Commission; subordinate reports forwarded without the Commissioner's signature are unacceptable. Reports must identify and make available seized material or relevant records relied upon and produce them when requested. Adjournments should be sought only for extraordinary reasons with prior notice. Requests for enquiries must specify precise issues. Rule-based reports must be submitted within the prescribed timeframe or any Commission-granted extension and must not be delayed due to pending statutory enquiries.
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.
Submission of reports to ITSC: jurisdictional CIT must sign and timely submit reports; adjournments and vague enquiries discouraged.
Jurisdictional Commissioners must personally sign and submit all reports to the Income Tax Settlement Commission; subordinate reports forwarded without the Commissioner's signature are unacceptable. Reports must identify and make available seized material or relevant records relied upon and produce them when requested. Adjournments should be sought only for extraordinary reasons with prior notice. Requests for enquiries must specify precise issues. Rule-based reports must be submitted within the prescribed timeframe or any Commission-granted extension and must not be delayed due to pending statutory enquiries.
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