Internal file routing for tax administration standardised by subject-matter, with audit and law matters assigned to designated headquarters officers. Internal file processing under the Tax Organisation is standardised by routing specified matters through designated headquarters officers to ensure administrative uniformity. Audit, adjudication, recovery files, and all Act and Rules or law-related files, are to be processed through Sri Badal Baidya, Assistant Commissioner of Taxes-I (CDC), Headquarters, while all other files are to be routed through Sri Dibakar Chandra De, Assistant Commissioner of Taxes-II (CDC), Headquarters. Corresponding reporting responsibilities are also allocated on the same subject-matter basis, and compliance is required without deviation until further order.
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Provisions expressly mentioned in the judgment/order text.
Internal file routing for tax administration standardised by subject-matter, with audit and law matters assigned to designated headquarters officers.
Internal file processing under the Tax Organisation is standardised by routing specified matters through designated headquarters officers to ensure administrative uniformity. Audit, adjudication, recovery files, and all Act and Rules or law-related files, are to be processed through Sri Badal Baidya, Assistant Commissioner of Taxes-I (CDC), Headquarters, while all other files are to be routed through Sri Dibakar Chandra De, Assistant Commissioner of Taxes-II (CDC), Headquarters. Corresponding reporting responsibilities are also allocated on the same subject-matter basis, and compliance is required without deviation until further order.
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