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    <title>Introduction of introduced a control over grant of appeal effect by the ITO at the level of CBDT.</title>
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    <description>Administrative instructions require Income-tax Officers to give appeal effect to appellate orders within a 14-day objective, employing the appeal/revision register, Monthly Progress Reports, Central Scrutiny Reports, dossiers for large arrears, responses to judicial queries, and consolidated lists of appellate orders to detect and correct failures. Commissioners must scrutinise these reports and enquiries, while the Board receives quarterly consolidated reports from Commissioners to exercise central oversight and ensure implementation.</description>
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