Administrative compliance and quality control: monthly review meetings to issue assessment guidance to income-tax officers. Directs monthly review meetings of I.A.C.(Judicial), I.A.C.(Audit) and the Senior Authorised Representative to examine cases and identify assessment infirmities and common officer errors, and requires Chief Commissioners/Commissioners to convene such meetings and issue guidelines to Income-tax Officers based on those discussions.
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Provisions expressly mentioned in the judgment/order text.
Administrative compliance and quality control: monthly review meetings to issue assessment guidance to income-tax officers.
Directs monthly review meetings of I.A.C.(Judicial), I.A.C.(Audit) and the Senior Authorised Representative to examine cases and identify assessment infirmities and common officer errors, and requires Chief Commissioners/Commissioners to convene such meetings and issue guidelines to Income-tax Officers based on those discussions.
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