Departmental representation: ensure timely delivery of assessment records so representatives prepare cases with complete materials before hearings. Assessment records and commissioner files must be supplied to Departmental Representatives well in advance so cases are represented with complete materials; commissioners must ensure records reach representatives at least three days before hearings for priority categories such as company, central government, search and seizure, and designated procedural matters.
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.
Departmental representation: ensure timely delivery of assessment records so representatives prepare cases with complete materials before hearings.
Assessment records and commissioner files must be supplied to Departmental Representatives well in advance so cases are represented with complete materials; commissioners must ensure records reach representatives at least three days before hearings for priority categories such as company, central government, search and seizure, and designated procedural matters.
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 
