https://www.taxtmi.com/circulars?id=9076 Procedure for issuing warnings allocates roles between Commissioners: the Commissioner in whose charge the mistake occurred decides whether to call for explanation, records whether the mistake was bonafide, and determines acceptability of the explanation. If a warning is to be issued, that Commissioner makes the final decision but must communicate facts to the Commissioner under whom the officer works, who will administer the warning. For contemplated disciplinary action, the Commissioner under whom the officer works will take all steps in consultation with the Commissioner in whose charge the mistake occurred. en-us Sat, 07 May 1977 00:00:00 +0530 Thu, 02 Jun 2011 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9076 Procedure for issuing warnings allocates roles between Commissioners: the Commissioner in whose charge the mistake occurred decides whether to call for explanation, records whether the mistake was bonafide, and determines acceptability of the explanation. If a warning is to be issued, that Commissioner makes the final decision but must communicate facts to the Commissioner under whom the officer works, who will administer the warning. For contemplated disciplinary action, the Commissioner under whom the officer works will take all steps in consultation with the Commissioner in whose charge the mistake occurred. Circulars Income Tax Sat, 07 May 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9076