Commissioners of Income-tax to ensureITO's plan their work that all important revenue cases are disposed off not later than 31st December, of financial year.
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Time-barring assessments planning required to complete pending revenue cases and reduce carry forward of assessments this financial year. Directs Commissioners of Income-tax to require Income-tax Officers to plan work so that all important revenue cases are disposed of by 31st December of the financial year; mandates that when time-barring assessments are taken up the succeeding year's assessment also be completed to reduce carry forward; and directs that all time-barring assessments be completed by 1st October, 1976, with Commissioners personally supervising planning and compliance.
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Provisions expressly mentioned in the judgment/order text.
Time-barring assessments planning required to complete pending revenue cases and reduce carry forward of assessments this financial year.
Directs Commissioners of Income-tax to require Income-tax Officers to plan work so that all important revenue cases are disposed of by 31st December of the financial year; mandates that when time-barring assessments are taken up the succeeding year's assessment also be completed to reduce carry forward; and directs that all time-barring assessments be completed by 1st October, 1976, with Commissioners personally supervising planning and compliance.
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