Jurisdiction synchronization for income tax officers and appellate assistants to ensure simultaneous issuance of jurisdiction orders. The instruction corrects a prior drafting error by replacing the phrase with 'category I' and directs that jurisdiction proposals for Income Tax Officers be prepared and sent to the Board together with consequential proposals for Appellate Assistant Commissioners so that both jurisdiction orders may be synchronised and issued effective on the same date; Commissioners/Additional Commissioners should present proposals at any intervening Commissioners' Conference and may submit further suggestions with the proposals.
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.
Jurisdiction synchronization for income tax officers and appellate assistants to ensure simultaneous issuance of jurisdiction orders.
The instruction corrects a prior drafting error by replacing the phrase with "category I" and directs that jurisdiction proposals for Income Tax Officers be prepared and sent to the Board together with consequential proposals for Appellate Assistant Commissioners so that both jurisdiction orders may be synchronised and issued effective on the same date; Commissioners/Additional Commissioners should present proposals at any intervening Commissioners' Conference and may submit further suggestions with the proposals.
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