Giving effect to appellate orders: procedure ensures prompt implementation and monitoring by Commissioners and ITOs. The instruction requires maintenance of a two-part register in each Commissioner's office to record receipt of Tribunal orders, forwarding of a proforma list and cover letter to ITOs, and return of completed proformas within fifteen days. ITOs must implement orders by issuing demand notices with challans or refund vouchers, withhold refunds only with Commissioner approval or adjust refunds against other demands. The ITO (Judl) records and monitors compliance, pursues delayed reports, and Commissioners review the register and submit quarterly reports to the Board on unsent notices or vouchers.
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.
Giving effect to appellate orders: procedure ensures prompt implementation and monitoring by Commissioners and ITOs.
The instruction requires maintenance of a two-part register in each Commissioner's office to record receipt of Tribunal orders, forwarding of a proforma list and cover letter to ITOs, and return of completed proformas within fifteen days. ITOs must implement orders by issuing demand notices with challans or refund vouchers, withhold refunds only with Commissioner approval or adjust refunds against other demands. The ITO (Judl) records and monitors compliance, pursues delayed reports, and Commissioners review the register and submit quarterly reports to the Board on unsent notices or vouchers.
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