Quarterly compliance checks require DCIT and CsIT to inspect tax registers and report defects to the CIT promptly. Quarterly test checks require DCIT to inspect registers for demand and collection, refund and rectification applications, and appeal-effect registers for selected wards and circles to detect delays, out-of-turn refunds and failures to send refunds by registered post, and to submit a report to the Commissioner of Income Tax within one week with a copy to the Assessing Officer; CsIT must conduct similar quarterly checks and report to the CCIT, and the Board has accepted these recommendations.
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.
Quarterly compliance checks require DCIT and CsIT to inspect tax registers and report defects to the CIT promptly.
Quarterly test checks require DCIT to inspect registers for demand and collection, refund and rectification applications, and appeal-effect registers for selected wards and circles to detect delays, out-of-turn refunds and failures to send refunds by registered post, and to submit a report to the Commissioner of Income Tax within one week with a copy to the Assessing Officer; CsIT must conduct similar quarterly checks and report to the CCIT, and the Board has accepted these recommendations.
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