Receipt audit objections: adverse appellate orders should prompt departmental appeals unless audit concurrence leads to recorded reasons for non appeal. Receipt audit objections should prompt departmental appeals when the first appellate authority issues an adverse order; accepted objections and objections not formally accepted but acted on in assessment are to be treated alike until audit concurrence, and the Commissioner must record reasons if no appeal is filed.
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.
Receipt audit objections: adverse appellate orders should prompt departmental appeals unless audit concurrence leads to recorded reasons for non appeal.
Receipt audit objections should prompt departmental appeals when the first appellate authority issues an adverse order; accepted objections and objections not formally accepted but acted on in assessment are to be treated alike until audit concurrence, and the Commissioner must record reasons if no appeal is filed.
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