Appeal effect control: administrative oversight required to ensure appellate orders are implemented promptly across tax offices. Administrative instructions require Income-tax Officers to give appeal effect to appellate orders within a 14-day objective, employing the appeal/revision register, Monthly Progress Reports, Central Scrutiny Reports, dossiers for large arrears, responses to judicial queries, and consolidated lists of appellate orders to detect and correct failures. Commissioners must scrutinise these reports and enquiries, while the Board receives quarterly consolidated reports from Commissioners to exercise central oversight and ensure implementation.
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.
Appeal effect control: administrative oversight required to ensure appellate orders are implemented promptly across tax offices.
Administrative instructions require Income-tax Officers to give appeal effect to appellate orders within a 14-day objective, employing the appeal/revision register, Monthly Progress Reports, Central Scrutiny Reports, dossiers for large arrears, responses to judicial queries, and consolidated lists of appellate orders to detect and correct failures. Commissioners must scrutinise these reports and enquiries, while the Board receives quarterly consolidated reports from Commissioners to exercise central oversight and ensure implementation.
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