Time-barring mitigation: prioritize high-revenue Category I income tax assessments to prevent statute-bar backlog and ensure disposal.

Assessment time-barring prompts a directive to prioritise disposal of high-revenue Category I income-tax assessments to avoid statutory bar and reduce pendency. The Board directs that assessments for earlier years liable to become time-barred be finalised within the current year so that only later-year time-barring matters remain for the subsequent year, and requires immediate implementation to bring down Category I pendency significantly.

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