Timely completion of investigations: ensure investigation reports reach Assessing Officers well before limitation periods to enable statutory action. Investigation reports from STRs and TEPs must meet category-based SOP deadlines and be forwarded so Assessing Officers receive actionable findings well before limitation periods expire. Investigating officers must send reports in time to permit AO enquiries and approvals, with reasons formally recorded for any delay. The Investigation Wing leadership is directed to strictly enforce adherence to these timelines and ensure reports are transmitted at least six months before the date of limitations where statutory action may be required.
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 completion of investigations: ensure investigation reports reach Assessing Officers well before limitation periods to enable statutory action.
Investigation reports from STRs and TEPs must meet category-based SOP deadlines and be forwarded so Assessing Officers receive actionable findings well before limitation periods expire. Investigating officers must send reports in time to permit AO enquiries and approvals, with reasons formally recorded for any delay. The Investigation Wing leadership is directed to strictly enforce adherence to these timelines and ensure reports are transmitted at least six months before the date of limitations where statutory action may be required.
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