Reorganisation of Appellate Jurisdictions to reduce appeal pendency by defining ranges and monthly disposal quotas. Reorganisation of appellate tax administration mandates reclassification of Appellate Assistant Commissioners' jurisdictions into Central, Special and Ordinary Ranges and requires redrawing I.T. Circles. Commissioners must demarcate Company, Special and Revenue Circles, realign I.T. Officers' jurisdictions, and propose suitable monthly disposal quotas so that rationalisation increases appeal output and secures focused attention on high-revenue and complex appeals. Proposals are to be submitted for consolidation and Board decision, with follow-up modifications to other authorities' jurisdictions as necessary.
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Reorganisation of Appellate Jurisdictions to reduce appeal pendency by defining ranges and monthly disposal quotas.
Reorganisation of appellate tax administration mandates reclassification of Appellate Assistant Commissioners' jurisdictions into Central, Special and Ordinary Ranges and requires redrawing I.T. Circles. Commissioners must demarcate Company, Special and Revenue Circles, realign I.T. Officers' jurisdictions, and propose suitable monthly disposal quotas so that rationalisation increases appeal output and secures focused attention on high-revenue and complex appeals. Proposals are to be submitted for consolidation and Board decision, with follow-up modifications to other authorities' jurisdictions as necessary.
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