Communication of Commissioner approval required promptly and reasons must be conveyed to the assessee within a short statutory period. Approval for continued retention under section 132(8) must be communicated expeditiously along with the Commissioner's recorded reasons; assessing officers should complete scrutiny promptly and record cogent reasons before expiry when seeking further retention. The Commissioner must record detailed reasons and send approval to the authorised officer before the expiry of the applicable retention period, and the authorised officer must inform the assessee of the approval and supply the recorded reasons without delay and not later than 30 days after that expiry. Previously granted approvals require immediate communication of reasons to assessees.
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.
Communication of Commissioner approval required promptly and reasons must be conveyed to the assessee within a short statutory period.
Approval for continued retention under section 132(8) must be communicated expeditiously along with the Commissioner's recorded reasons; assessing officers should complete scrutiny promptly and record cogent reasons before expiry when seeking further retention. The Commissioner must record detailed reasons and send approval to the authorised officer before the expiry of the applicable retention period, and the authorised officer must inform the assessee of the approval and supply the recorded reasons without delay and not later than 30 days after that expiry. Previously granted approvals require immediate communication of reasons to assessees.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
