Transfer of assessment records: require extra transfer memorandum and strict acknowledgements to prevent duplicate arrears reporting. Transfer of assessment records protocol requires an extra copy of the transfer memorandum when transferred arrears exceed specified thresholds. For intermediate transfers the record must be sent by the transferor ITO to his CIT with Commissioners monitoring receipt acknowledgements from the transferee ITO/CIT. For larger transfers the transferor ITO must also send a copy of the transfer memorandum to the DI(Recy), who must ensure prompt acknowledgement by the transferee ITO and timely receipt of dossiers from transferee commissioners.
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Provisions expressly mentioned in the judgment/order text.
Transfer of assessment records: require extra transfer memorandum and strict acknowledgements to prevent duplicate arrears reporting.
Transfer of assessment records protocol requires an extra copy of the transfer memorandum when transferred arrears exceed specified thresholds. For intermediate transfers the record must be sent by the transferor ITO to his CIT with Commissioners monitoring receipt acknowledgements from the transferee ITO/CIT. For larger transfers the transferor ITO must also send a copy of the transfer memorandum to the DI(Recy), who must ensure prompt acknowledgement by the transferee ITO and timely receipt of dossiers from transferee commissioners.
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