Confidential reports: Additional Commissioners to prepare specified officers' reports and assume counter signing authority under clarified procedure. Reaffirms that Confidential Reports for Chief Auditors and Junior Authorised Representatives are prepared by Inspecting Assistant Commissioner (Audit) and Senior Authorised Representatives respectively, with counter-signature responsibility shifted from the Commissioner of Income-tax to the Additional Commissioner. Confidential Reports for Appellate Assistant Commissioners, Inspecting Assistant Commissioners (Audit) and Senior Authorised Representatives are to be prepared by Additional Commissioners and countersigned by the seniormost Commissioner of Income-tax if an Additional Commissioner is attached to multiple Commissionerates, otherwise by the Commissioner of Income-tax.
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Provisions expressly mentioned in the judgment/order text.
Confidential reports: Additional Commissioners to prepare specified officers' reports and assume counter signing authority under clarified procedure.
Reaffirms that Confidential Reports for Chief Auditors and Junior Authorised Representatives are prepared by Inspecting Assistant Commissioner (Audit) and Senior Authorised Representatives respectively, with counter-signature responsibility shifted from the Commissioner of Income-tax to the Additional Commissioner. Confidential Reports for Appellate Assistant Commissioners, Inspecting Assistant Commissioners (Audit) and Senior Authorised Representatives are to be prepared by Additional Commissioners and countersigned by the seniormost Commissioner of Income-tax if an Additional Commissioner is attached to multiple Commissionerates, otherwise by the Commissioner of Income-tax.
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