Inspections of appellate commissioners delegated to local Commissioners with central oversight and prescribed standards, and periodic test-checks ensured. Inspection responsibility for Assistant Appellate Commissioners is delegated to the Commissioners of Income Tax and Additional Commissioners of Income Tax supervising judicial work, subject to overall supervision by the Director of Inspection (I.T.&A). The Director will prescribe proforma, standards and inspection patterns, carry out test-checks of inspections performed by Commissioners/Addl.CsIT, and conduct inspections personally when necessary to ensure standards are maintained. The Board will consider important points arising and recipients must acknowledge receipt.
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Provisions expressly mentioned in the judgment/order text.
Inspections of appellate commissioners delegated to local Commissioners with central oversight and prescribed standards, and periodic test-checks ensured.
Inspection responsibility for Assistant Appellate Commissioners is delegated to the Commissioners of Income Tax and Additional Commissioners of Income Tax supervising judicial work, subject to overall supervision by the Director of Inspection (I.T.&A). The Director will prescribe proforma, standards and inspection patterns, carry out test-checks of inspections performed by Commissioners/Addl.CsIT, and conduct inspections personally when necessary to ensure standards are maintained. The Board will consider important points arising and recipients must acknowledge receipt.
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