Mandatory recheck of tax calculations in estate, wealth and gift tax cases; personal officer verification required under central instruction. The Board requires Assistant Controllers of Estate Duty, Wealth-tax Officers and Gift-tax Officers to personally recheck tax calculations in estate duty, wealth-tax and gift-tax cases where demands or refunds exceed prescribed high-value thresholds, supplementing prior instructions that assessing officers must check tax calculations and that any calculation mistakes warrant a serious note; the requirement must be brought to officers' notice and strict compliance ensured.
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.
Mandatory recheck of tax calculations in estate, wealth and gift tax cases; personal officer verification required under central instruction.
The Board requires Assistant Controllers of Estate Duty, Wealth-tax Officers and Gift-tax Officers to personally recheck tax calculations in estate duty, wealth-tax and gift-tax cases where demands or refunds exceed prescribed high-value thresholds, supplementing prior instructions that assessing officers must check tax calculations and that any calculation mistakes warrant a serious note; the requirement must be brought to officers' notice and strict compliance ensured.
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