Commissioners' powers under section 132(11) require expeditious disposal and maintenance of a monthly pendency register. Commissioners of Income-tax are empowered under section 132(11) to decide applications against orders made under the search and seizure provisions, subject to giving applicants an opportunity of being heard, and must maintain a monthly register recording opening pendency, receipts, disposals and closing pendency with specified ageing bands for reporting purposes.
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.
Commissioners' powers under section 132(11) require expeditious disposal and maintenance of a monthly pendency register.
Commissioners of Income-tax are empowered under section 132(11) to decide applications against orders made under the search and seizure provisions, subject to giving applicants an opportunity of being heard, and must maintain a monthly register recording opening pendency, receipts, disposals and closing pendency with specified ageing bands for reporting purposes.
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