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    <title>Records in respect of appellate proceedings should be properly maintained.</title>
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    <description>Appellate proceedings records must be properly maintained, with appeal fixation registers completed and order-sheet notations recording attendance, hearing status, causes of adjournment and the date of the appellate order. Inspectors found cryptic entries and inordinate delays in despatching batches of appellate orders to Commissioners of Income Tax; inspecting authorities are directed to examine record completeness and timeliness of despatch during inspections of appellate officers.</description>
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    <pubDate>Wed, 02 Mar 1983 00:00:00 +0530</pubDate>
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      <pubDate>Wed, 02 Mar 1983 00:00:00 +0530</pubDate>
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