Recordkeeping obligations require separate registers and monitoring cells to ensure appellate order compliance and timely refunds. Require contemporaneous recording of rectification claims and appellate/revisionary orders in a separate register at each central receipt counter, create dedicated monitoring cells in each CIT office to list reductions and obtain ITO reports after giving effect to orders, and instruct ITOs to add columns in the appeal register ITNS 61 to record refund voucher numbers and dates so timely issue of refunds can be controlled; require supervision by IAC/Incharge ITOs and reporting of implementation to the undersigned.
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.
Recordkeeping obligations require separate registers and monitoring cells to ensure appellate order compliance and timely refunds.
Require contemporaneous recording of rectification claims and appellate/revisionary orders in a separate register at each central receipt counter, create dedicated monitoring cells in each CIT office to list reductions and obtain ITO reports after giving effect to orders, and instruct ITOs to add columns in the appeal register ITNS 61 to record refund voucher numbers and dates so timely issue of refunds can be controlled; require supervision by IAC/Incharge ITOs and reporting of implementation to the undersigned.
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