Prompt implementation of appellate tax orders: mandated registers, staged processing, and supervisory quarterly reporting to ensure compliance. A mandatory administrative procedure requires each Commissioner's office to maintain a two-part register for ITAT orders, route orders via the IAC to the ITO with specified short timelines, and obliges the ITO to scrutinise and implement orders by issuing demand notices or refund vouchers or reporting withheld refunds; the ITO (Judl.) must update the register and pursue delays while Commissioners review compliance and submit quarterly reports to the Board on unserved demand notices or refund vouchers.
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.
Prompt implementation of appellate tax orders: mandated registers, staged processing, and supervisory quarterly reporting to ensure compliance.
A mandatory administrative procedure requires each Commissioner's office to maintain a two-part register for ITAT orders, route orders via the IAC to the ITO with specified short timelines, and obliges the ITO to scrutinise and implement orders by issuing demand notices or refund vouchers or reporting withheld refunds; the ITO (Judl.) must update the register and pursue delays while Commissioners review compliance and submit quarterly reports to the Board on unserved demand notices or refund vouchers.
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