Write-off powers expanded allowing specified officers to write off irrecoverable tax arrears independently; larger demands require Local Committee recommendation. Delegated write-off authority for irrecoverable income-tax arrears has been increased: IACs may write off arrears up to an enhanced limit in each case and ITOs Class I and Class II may exercise smaller enhanced limits independently without referring matters to the Local Committee; demands exceeding the IAC enhanced limit but not exceeding one lakh must be referred to the Local Committee for recommendation before write-off.
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Provisions expressly mentioned in the judgment/order text.
Write-off powers expanded allowing specified officers to write off irrecoverable tax arrears independently; larger demands require Local Committee recommendation.
Delegated write-off authority for irrecoverable income-tax arrears has been increased: IACs may write off arrears up to an enhanced limit in each case and ITOs Class I and Class II may exercise smaller enhanced limits independently without referring matters to the Local Committee; demands exceeding the IAC enhanced limit but not exceeding one lakh must be referred to the Local Committee for recommendation before write-off.
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