Appellate order timeliness required after final hearing; non compliance mandates reporting and may invite disciplinary action. Appellate orders must be issued within ten days after final hearing and, in fully heard cases, before relinquishing charge on transfer or leave; Commissioners of Income Tax (Appeals) and Appellate Assistant Commissioners must comply and Divisional Inspectors are to report instances of non compliance to the Board for inclusion in monthly progress reviews.
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.
Appellate order timeliness required after final hearing; non compliance mandates reporting and may invite disciplinary action.
Appellate orders must be issued within ten days after final hearing and, in fully heard cases, before relinquishing charge on transfer or leave; Commissioners of Income Tax (Appeals) and Appellate Assistant Commissioners must comply and Divisional Inspectors are to report instances of non compliance to the Board for inclusion in monthly progress reviews.
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