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of <h1>Improving Coordination Between Audit and Judicial Sections in C.I.T.'s Office: New Guidelines for ITO and Judicial Section.</h1> There is a noted lack of coordination between the Audit and Judicial sections within the C.I.T.'s office, highlighted by an incident where the Ministry of Law's advice regarding an audit objection was disregarded in an AAC's order. To improve coordination, it is recommended that the Income Tax Officer (ITO) include details of audit objections in their scrutiny reports on adverse appellate orders. Additionally, the Judicial section should verify with the IAC (Audit) whether an order was influenced by an audit objection or appeared in the Audit Report. These instructions should be communicated to all relevant officers.
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