https://www.taxtmi.com/circulars?id=10245 Tax officers must obtain prior approval of the Inspecting Assistant Commissioner before giving effect to appellate orders causing substantial tax effects or before issuing refunds under statutory refund provisions or demanding refunds; the Inspecting Assistant Commissioner must also consider use of the statutory withholding power when granting or withholding approval. en-us Wed, 04 Sep 1974 00:00:00 +0530 Mon, 13 Jun 2011 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10245 Tax officers must obtain prior approval of the Inspecting Assistant Commissioner before giving effect to appellate orders causing substantial tax effects or before issuing refunds under statutory refund provisions or demanding refunds; the Inspecting Assistant Commissioner must also consider use of the statutory withholding power when granting or withholding approval. Circulars Income Tax Wed, 04 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10245