Coordination among tax assessing officers: audit-led reporting and commissioner circulars to prevent revenue loss through information sharing. Audit teams must address coordination aspects during audits, promptly notify assessing officers of all related mistakes or omissions, and escalate important or recurring coordination defects to the concerned Commissioner of Income tax. Commissioners should issue general circulars pointing out coordination lapses and, where issues have all India ramifications, refer them to the Director (I Audit) for department wide circulation. The Board has accepted these recommendations and directed that all officers, especially Audit Teams, be informed to ensure improved coordination and information sharing among units involved in direct tax assessments.
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Provisions expressly mentioned in the judgment/order text.
Coordination among tax assessing officers: audit-led reporting and commissioner circulars to prevent revenue loss through information sharing.
Audit teams must address coordination aspects during audits, promptly notify assessing officers of all related mistakes or omissions, and escalate important or recurring coordination defects to the concerned Commissioner of Income tax. Commissioners should issue general circulars pointing out coordination lapses and, where issues have all India ramifications, refer them to the Director (I Audit) for department wide circulation. The Board has accepted these recommendations and directed that all officers, especially Audit Teams, be informed to ensure improved coordination and information sharing among units involved in direct tax assessments.
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