Time bound liquidation of search cases to ensure prompt disposal and development of prosecution-ready assessments. Instruction requiring a time-bound programme to liquidate pending search and seizure assessments, noting the Estimates Committee's criticism of delays and low prosecution rates. The Board directs that pending assessments in other Direct Taxes be disposed of together with Income-tax assessments, that assessing officers be guided to develop prosecution-ready cases, and that investigation quality be improved through special training courses, with monitoring and remedial action where cases exceed specified timeframes.
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.
Time bound liquidation of search cases to ensure prompt disposal and development of prosecution-ready assessments.
Instruction requiring a time-bound programme to liquidate pending search and seizure assessments, noting the Estimates Committee's criticism of delays and low prosecution rates. The Board directs that pending assessments in other Direct Taxes be disposed of together with Income-tax assessments, that assessing officers be guided to develop prosecution-ready cases, and that investigation quality be improved through special training courses, with monitoring and remedial action where cases exceed specified timeframes.
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