Write-off and scaling down of tax demands routed via Director of Inspection (Recovery) for fitness review before Board consideration. Proposals for write-off or scaling down of income-tax demands must be routed to the Director of Inspection (Recovery) in the prescribed proforma for a detailed examination of fitness and ripeness, verification of requisite certificates and procedural compliance, and forwarding of specific comments to the Board; only cases with those comments received by 31 December of the financial year will be considered by the Board in the next year.
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.
Write-off and scaling down of tax demands routed via Director of Inspection (Recovery) for fitness review before Board consideration.
Proposals for write-off or scaling down of income-tax demands must be routed to the Director of Inspection (Recovery) in the prescribed proforma for a detailed examination of fitness and ripeness, verification of requisite certificates and procedural compliance, and forwarding of specific comments to the Board; only cases with those comments received by 31 December of the financial year will be considered by the Board in the next year.
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