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<h1>Income Tax Commissioners Empowered to Adjudicate Section 132(5) Orders; Must Report Application Status Monthly as per April 1976 Notification.</h1> Commissioners of Income-tax are authorized under section 132(11) of the Income-tax Act to adjudicate applications challenging orders made under section 132(5) by Income-tax Officers, as per a notification from the Department of Revenue and Banking dated April 20, 1976. It is crucial to resolve these applications promptly, allowing applicants a hearing as required by section 132(12). Commissioners must maintain a register using the provided format to track application status and report monthly on the number pending, received, disposed of, and those pending over specified durations, ensuring efficient oversight and reporting to the Board.