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    <description>C&amp;AG audits found delays in orders, recovery action, non-transfer to Recovery Cells and lack of case-tracking. The Board directs Zonal Chief Commissioners to strengthen monitoring of tax arrears, require asset disclosures from assessees above a threshold, and revamp Recovery Cells to expedite liquidation. It also mandates that early-hearing applications be filed after vetting by the Law Officer to prevent dismissal for improper drafting, and warns that non-compliance will be viewed seriously.</description>
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      <description>C&amp;AG audits found delays in orders, recovery action, non-transfer to Recovery Cells and lack of case-tracking. The Board directs Zonal Chief Commissioners to strengthen monitoring of tax arrears, require asset disclosures from assessees above a threshold, and revamp Recovery Cells to expedite liquidation. It also mandates that early-hearing applications be filed after vetting by the Law Officer to prevent dismissal for improper drafting, and warns that non-compliance will be viewed seriously.</description>
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