Appeal effects compliance: ensure favourable appellate orders are recorded and tax recovery initiated, with mandatory checks and reports. Inspecting Assistant Commissioners must carry out a 100% check of favourable appellate orders received after 1 4 1969 to ensure appeal effects are entered in the Demand & Collection Register and files and that tax recovery is initiated; failures must be reported to the Commissioner of Income tax for action, Commissioners/Additional Commissioners must coordinate checks and report results to the Board, and I.T.O. (Judicial) must send quarterly lists of successful departmental appeals to Inspecting Assistant Commissioners for monitoring.
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Provisions expressly mentioned in the judgment/order text.
Appeal effects compliance: ensure favourable appellate orders are recorded and tax recovery initiated, with mandatory checks and reports.
Inspecting Assistant Commissioners must carry out a 100% check of favourable appellate orders received after 1 4 1969 to ensure appeal effects are entered in the Demand & Collection Register and files and that tax recovery is initiated; failures must be reported to the Commissioner of Income tax for action, Commissioners/Additional Commissioners must coordinate checks and report results to the Board, and I.T.O. (Judicial) must send quarterly lists of successful departmental appeals to Inspecting Assistant Commissioners for monitoring.
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