Receipt Audit access to case records authorized to enable systemic review while avoiding commentary on quasi judicial decisions. Field officers must supply Receipt Audit with both statistical information and the underlying case records to permit a comprehensive administrative review of the tax scheme's operation, to locate procedural lacunae and assess system efficiency; Receipt Audit shall not comment on the propriety of individual quasi judicial decisions, and the instruction must be circulated to all Appropriate Authorities.
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 access to case records authorized to enable systemic review while avoiding commentary on quasi judicial decisions.
Field officers must supply Receipt Audit with both statistical information and the underlying case records to permit a comprehensive administrative review of the tax scheme's operation, to locate procedural lacunae and assess system efficiency; Receipt Audit shall not comment on the propriety of individual quasi judicial decisions, and the instruction must be circulated to all Appropriate Authorities.
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