Timely case record delivery ensures authorised representatives receive flagged briefs before hearings for effective departmental representation.

Assessing officers must forward Briefs with Records, with relevant papers flagged, to authorised departmental representatives in time before hearings; for Departmental Appeals, the Commissioner's file authorising the appeal must also be sent. Responsibility for sending records is fixed on ITO(J)/IAC(J). Commissioners must monitor compliance and report defaults for appropriate action, with repeated failures recorded in the Annual Confidential Report.

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