Remedial action in audit disputes: precautionary proceedings must be kept open and only dropped under prescribed approvals. Remedial action should be taken as a precaution where Audit objections persist beyond three months of the department's reply; action may be initiated under appropriate statutory provisions and later re-examined considering Audit's rejoinder, departmental reply, assessee representations and judicial decisions. Minor objections may be dropped with supervisory approval and major objections require higher sanction; if the Auditor-General seeks Audit Report inclusion, remedial action can be dropped only with central board approval. Specific guidance governs withdrawal where Board instructions are challenged, where court or tribunal decisions bear on the point, and where objections are purely factual.
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.
Remedial action in audit disputes: precautionary proceedings must be kept open and only dropped under prescribed approvals.
Remedial action should be taken as a precaution where Audit objections persist beyond three months of the department's reply; action may be initiated under appropriate statutory provisions and later re-examined considering Audit's rejoinder, departmental reply, assessee representations and judicial decisions. Minor objections may be dropped with supervisory approval and major objections require higher sanction; if the Auditor-General seeks Audit Report inclusion, remedial action can be dropped only with central board approval. Specific guidance governs withdrawal where Board instructions are challenged, where court or tribunal decisions bear on the point, and where objections are purely factual.
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