Administrative responsiveness: tax officers must acknowledge and inform assessees of action or delay on requests. Income-tax Officers must give prompt attention to assessees' written requests for adjustment of tax paid, rectification of mistakes, or refunds; where immediate action is possible notify the assessee of steps taken, and where not possible inform the assessee that necessary action will be taken in due course, fulfilling a communication obligation to avoid hardship and uncertainty.
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Provisions expressly mentioned in the judgment/order text.
Administrative responsiveness: tax officers must acknowledge and inform assessees of action or delay on requests.
Income-tax Officers must give prompt attention to assessees' written requests for adjustment of tax paid, rectification of mistakes, or refunds; where immediate action is possible notify the assessee of steps taken, and where not possible inform the assessee that necessary action will be taken in due course, fulfilling a communication obligation to avoid hardship and uncertainty.
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