Transfer of assessment records: ensure prompt processing to protect taxpayer entitlement and prevent administrative delay. Requests for the transfer of assessment records must be processed expeditiously because a taxpayer has a legal right to be assessed by the designated Income-tax Officer; Commissioners must ensure immediate action on transfer requests, institute supervisory checks by Inspecting Assistant Commissioners, and monitor intra-office and inter-charge file movements to eliminate delays.
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.
Transfer of assessment records: ensure prompt processing to protect taxpayer entitlement and prevent administrative delay.
Requests for the transfer of assessment records must be processed expeditiously because a taxpayer has a legal right to be assessed by the designated Income-tax Officer; Commissioners must ensure immediate action on transfer requests, institute supervisory checks by Inspecting Assistant Commissioners, and monitor intra-office and inter-charge file movements to eliminate delays.
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