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Applications under section 132(11) must be tracked in a prescribed register and disposed within six months to ensure timely processing. The Board directs Commissioners to maintain the register prescribed by Instruction No.1084 to monitor progress of applications filed under the search-and-seizure provision and to ensure all such applications are disposed of within six months of filing, addressing delays and taxpayer uncertainty.
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Provisions expressly mentioned in the judgment/order text.
Applications under section 132(11) must be tracked in a prescribed register and disposed within six months to ensure timely processing.
The Board directs Commissioners to maintain the register prescribed by Instruction No.1084 to monitor progress of applications filed under the search-and-seizure provision and to ensure all such applications are disposed of within six months of filing, addressing delays and taxpayer uncertainty.
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