Data entry of the all pending TEP in the offline utility and re-categorisation of the pending TEPs as on 01-04-2016 based on the usefulness of the TEPs
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Tax Evasion Petition management: only TEPs deemed useful after review to be entered in the offline utility. Review and re-categorisation of pending Tax Evasion Petitions as on 01-04-2016 must be completed in a time bound manner; only TEPs found useful and having potential for the Investigation Directorate are to be entered into the offline utility, while non-useful TEPs must be closed or forwarded to Assessing Officers per extant instructions. A Revised Standard Operating Procedure for TEP management on the ITBA platform is pending and will be released when the TEP module is ready.
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.
Tax Evasion Petition management: only TEPs deemed useful after review to be entered in the offline utility.
Review and re-categorisation of pending Tax Evasion Petitions as on 01-04-2016 must be completed in a time bound manner; only TEPs found useful and having potential for the Investigation Directorate are to be entered into the offline utility, while non-useful TEPs must be closed or forwarded to Assessing Officers per extant instructions. A Revised Standard Operating Procedure for TEP management on the ITBA platform is pending and will be released when the TEP module is ready.
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