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Timely assessment orders: pass immediately or within fourteen working days; any delay requires supervisory justification and escalation. Assessment orders must be passed immediately after the final hearing or, in complex cases, within fourteen working days of the last hearing; deviations are discouraged and require a written report from the assessing officer to the Inspecting Assistant Commissioner, who must be satisfied with the adequacy of reasons, failing which the Commissioner is to be notified.
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.
Timely assessment orders: pass immediately or within fourteen working days; any delay requires supervisory justification and escalation.
Assessment orders must be passed immediately after the final hearing or, in complex cases, within fourteen working days of the last hearing; deviations are discouraged and require a written report from the assessing officer to the Inspecting Assistant Commissioner, who must be satisfied with the adequacy of reasons, failing which the Commissioner is to be notified.
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