Functional reorganisation mandates uniform tax unit restructuring, centralised self-assessment controls and consolidated demand and penalty processing. Revision of the functional scheme requires uniform reorganisation of functional units, with the Receipt Group verifying documents and issuing acknowledgements, a Return Scrutiny Group validating returns and recording cases in a Self-Assessment Control Register, and procedures for processing self-assessment tax challans, initiating show-cause notices and delegating penalty powers to ITO(Admn). Assessment work is consolidated into a Demand and Penalty Cell working ITO-wise; the Record Cell is moved to the Assessment Branch with records organised by ITO and Permanent Account Number; Collection Files for each assessee are introduced to hold post-assessment collection papers.
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Functional reorganisation mandates uniform tax unit restructuring, centralised self-assessment controls and consolidated demand and penalty processing.
Revision of the functional scheme requires uniform reorganisation of functional units, with the Receipt Group verifying documents and issuing acknowledgements, a Return Scrutiny Group validating returns and recording cases in a Self-Assessment Control Register, and procedures for processing self-assessment tax challans, initiating show-cause notices and delegating penalty powers to ITO(Admn). Assessment work is consolidated into a Demand and Penalty Cell working ITO-wise; the Record Cell is moved to the Assessment Branch with records organised by ITO and Permanent Account Number; Collection Files for each assessee are introduced to hold post-assessment collection papers.
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