Coordination of relief applications requires enquiry into parallel waiver or relief petitions and disclosure by applicant before disposal. The Chief Commissioner/Commissioner must enquire whether parallel applications on the same issue-such as waiver of interest or other relief petitions-are pending before any other authority and must require the assessee to state categorically whether the relief sought has been claimed before any other forum; this requirement should be communicated to all officers to enable coordinated disposal of the application.
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.
Coordination of relief applications requires enquiry into parallel waiver or relief petitions and disclosure by applicant before disposal.
The Chief Commissioner/Commissioner must enquire whether parallel applications on the same issue-such as waiver of interest or other relief petitions-are pending before any other authority and must require the assessee to state categorically whether the relief sought has been claimed before any other forum; this requirement should be communicated to all officers to enable coordinated disposal of the application.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
