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<h1>CBDT Instruction 1038/1983: Income Tax Officers Must Promptly Implement ITAT Orders, Maintain Registers, and Report Quarterly.</h1> Instruction No. 1038/CBDT, dated November 3, 1983, mandates prompt implementation of ITAT appellate orders by Income Tax Officers (ITOs). A revised procedure requires maintaining a register in each Commissioner's office to track Tribunal orders, categorized by appeals filed by assessees or the Department. Orders are forwarded to ITOs with a covering letter, and ITOs must act on them, issuing demand notices or refund vouchers as needed. The Commissioner must review the register periodically and report quarterly to the Board on unserved demand notices or refund vouchers. The process ensures accountability and timely execution of appellate decisions.