Instruction compliance required: ensure immediate circulation and implementation of Board directives across income-tax ranges without delay. The Board directs prompt internal dissemination and implementation of its instructions after noting that some district Income-tax Officers remained unaware of a prior Board instruction six months after issuance. Supervising officers must ensure immediate circulation of Board instructions to subordinate officers and monitor compliance so that instructions are acted upon without undue delay. Inspecting Assistant Commissioners are required to issue directions within their ranges to operationalize and implement the Board's instructions at the range level.
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Provisions expressly mentioned in the judgment/order text.
Instruction compliance required: ensure immediate circulation and implementation of Board directives across income-tax ranges without delay.
The Board directs prompt internal dissemination and implementation of its instructions after noting that some district Income-tax Officers remained unaware of a prior Board instruction six months after issuance. Supervising officers must ensure immediate circulation of Board instructions to subordinate officers and monitor compliance so that instructions are acted upon without undue delay. Inspecting Assistant Commissioners are required to issue directions within their ranges to operationalize and implement the Board's instructions at the range level.
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