Parliamentary question replies must be personally signed by Commissioners to ensure correctness and completeness before forwarding. Replies and information supplied to Parliament questions must be factually correct, complete and to the point. Commissioners of Income-tax must personally scrutinise and sign such replies before forwarding them to the Board; if the Commissioner is absent, the ITO (Headquarters) must verify the reply and, where prior approval by the Commissioner exists, record that the reply was seen and approved by the Commissioner.
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.
Parliamentary question replies must be personally signed by Commissioners to ensure correctness and completeness before forwarding.
Replies and information supplied to Parliament questions must be factually correct, complete and to the point. Commissioners of Income-tax must personally scrutinise and sign such replies before forwarding them to the Board; if the Commissioner is absent, the ITO (Headquarters) must verify the reply and, where prior approval by the Commissioner exists, record that the reply was seen and approved by the Commissioner.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.