Tax assessment order review requires quarterly reporting of good and poor orders with appellate decisions for internal guidance. Quarterly reporting of tax assessment orders is required for internal review of assessment quality. Each Additional Commissioner Grade-2 (Appeals) must furnish copies of the three worst assessment orders in which revenue loss or disregard of material legal points is involved, together with the corresponding appellate orders, and also copies of three good assessment orders with their appellate orders, so that these cases may be used to sensitize other assessing officers. The reports must be sent to the headquarters at the end of every financial quarter, with reasons, by the 15th day of the following month.
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 assessment order review requires quarterly reporting of good and poor orders with appellate decisions for internal guidance.
Quarterly reporting of tax assessment orders is required for internal review of assessment quality. Each Additional Commissioner Grade-2 (Appeals) must furnish copies of the three worst assessment orders in which revenue loss or disregard of material legal points is involved, together with the corresponding appellate orders, and also copies of three good assessment orders with their appellate orders, so that these cases may be used to sensitize other assessing officers. The reports must be sent to the headquarters at the end of every financial quarter, with reasons, by the 15th day of the following month.
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