Adjustment of case assignment limits allows local modification to ensure equitable workload among assessing officers. Permits Commissioner level authorities to adjust the Board's monetary limits for assignment of income tax cases by up to Rs. 5 lakhs where strict application would cause substantially uneven workload distribution between DCsIT/ACsIT and ITOs, subject to recording reasons. Clarifies that 'mofussil areas' mean all stations other than the specified metro cities, preserving the territorial classification for applying the limits.
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Provisions expressly mentioned in the judgment/order text.
Adjustment of case assignment limits allows local modification to ensure equitable workload among assessing officers.
Permits Commissioner level authorities to adjust the Board's monetary limits for assignment of income tax cases by up to Rs. 5 lakhs where strict application would cause substantially uneven workload distribution between DCsIT/ACsIT and ITOs, subject to recording reasons. Clarifies that 'mofussil areas' mean all stations other than the specified metro cities, preserving the territorial classification for applying the limits.
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