Pre-assessment scrutiny: IACs and Commissioners to supervise top tax cases, draft questionnaires and issue guiding directions. IACs and Commissioners are to be actively involved in pre-assessment scrutiny of selected top cases, including drafting questionnaires and monitoring key events; IACs should issue reasoned directions under section 144A and make effective use of section 144B to strengthen ITO orders. Directors of Investigation must also monitor progress in national top cases, and this supervisory role will inform annual performance appraisals.
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.
Pre-assessment scrutiny: IACs and Commissioners to supervise top tax cases, draft questionnaires and issue guiding directions.
IACs and Commissioners are to be actively involved in pre-assessment scrutiny of selected top cases, including drafting questionnaires and monitoring key events; IACs should issue reasoned directions under section 144A and make effective use of section 144B to strengthen ITO orders. Directors of Investigation must also monitor progress in national top cases, and this supervisory role will inform annual performance appraisals.
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