Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Update: Improved Coordination Required for Applications u/s 273A and Related Rules.</h1> The Board has identified a lack of coordination between the Deputy Commissioner and the Chief Commissioner/Commissioner when handling applications under section 273A of the Income-tax Act, 1961. To improve coordination, the Chief Commissioner/Commissioner should investigate whether the same issue is subject to any other applications, such as for waiver of interest under rule 40(5) or 117A of the Income-tax Rules, 1962, pending with other authorities. Applicants must also declare if they have sought similar relief in other forums. These instructions should be communicated to all relevant officers in the region.
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