Arithmetical mistakes in tax computation trigger ledger records and disciplinary oversight to strengthen audit compliance. Arithmetical mistakes in tax computations must be recorded on a ledger card for each ITO when audit reports show mistakes meeting prescribed tax-effect thresholds; these entries inform character rolls without unduly influencing overall appraisal. Explanations must be called where there is failure to follow instructions or where palpable mistakes, gross negligence, or malafide action are involved. Disciplinary authority handles punishment while DI(Audit) monitors compliance and enforces stronger punitive action where audit objections are found acceptable. Directives apply to both Internal and Revenue Audit objections.
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Provisions expressly mentioned in the judgment/order text.
Arithmetical mistakes in tax computation trigger ledger records and disciplinary oversight to strengthen audit compliance.
Arithmetical mistakes in tax computations must be recorded on a ledger card for each ITO when audit reports show mistakes meeting prescribed tax-effect thresholds; these entries inform character rolls without unduly influencing overall appraisal. Explanations must be called where there is failure to follow instructions or where palpable mistakes, gross negligence, or malafide action are involved. Disciplinary authority handles punishment while DI(Audit) monitors compliance and enforces stronger punitive action where audit objections are found acceptable. Directives apply to both Internal and Revenue Audit objections.
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