Appellate recordkeeping obligations require proper registers and timely dispatch of appellate orders to supervisory authorities. Appellate proceedings records must be properly maintained, with appeal fixation registers completed and order-sheet notations recording attendance, hearing status, causes of adjournment and the date of the appellate order. Inspectors found cryptic entries and inordinate delays in despatching batches of appellate orders to Commissioners of Income Tax; inspecting authorities are directed to examine record completeness and timeliness of despatch during inspections of appellate officers.
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.
Appellate recordkeeping obligations require proper registers and timely dispatch of appellate orders to supervisory authorities.
Appellate proceedings records must be properly maintained, with appeal fixation registers completed and order-sheet notations recording attendance, hearing status, causes of adjournment and the date of the appellate order. Inspectors found cryptic entries and inordinate delays in despatching batches of appellate orders to Commissioners of Income Tax; inspecting authorities are directed to examine record completeness and timeliness of despatch during inspections of appellate officers.
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