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of <h1>Study Finds Deficiencies in Record Maintenance in Appellate Proceedings; Board Orders Improvement in Record Keeping and Dispatch.</h1> A study by the Director of Inspection (Income-tax) on appellate proceedings in certain metropolitan and moffusil charges found deficiencies in record maintenance. Issues included incomplete or improperly maintained appeal fixation registers and cryptic order sheet notes lacking essential details about hearings. Additionally, there were significant delays in dispatching appellate orders to the Commissioners of Income Tax (CsIT). The Board instructs that records be properly maintained and orders promptly dispatched. During inspections, authorities are to address these concerns to ensure efficient management of appellate proceedings.
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