Timely response to audit draft paras required; departments must discuss objections early and supply replies within stipulated period. The instruction mandates that income-tax authorities personally discuss audit objections with Audit Department officers at the draft para stage to verify facts early and settle objections, and requires departments to furnish replies to draft paras within six weeks of receipt, prioritising matters identified at the audit memo stage so completed replies can be furnished promptly when a proforma report is requisitioned.
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.
Timely response to audit draft paras required; departments must discuss objections early and supply replies within stipulated period.
The instruction mandates that income-tax authorities personally discuss audit objections with Audit Department officers at the draft para stage to verify facts early and settle objections, and requires departments to furnish replies to draft paras within six weeks of receipt, prioritising matters identified at the audit memo stage so completed replies can be furnished promptly when a proforma report is requisitioned.
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