The ITOs in turn should return the Form duly filled in to the AACs without loss of time.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd till the disposal of the relevant appeal by AAC such appeals should be disposed of as early as possible, without unnecessary adjournments. In the Board's Circular No. F.91/36/68-ITJ dated 8th October,1968, it was emphasised that adjournments by AACs should be generally reduced to minimum. Adjournments in respect of appeals involving held up tax demand of any extent have to be particularly reduc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ny, may not generally be conceded unless inter alia the assessee pays a minimum of 50% of the held up demand. ii)While returning the Form I.T.N.S.51 to the AAC's office, the ITO besides verifying and furnishing necessary particulars in respect of the appeal as desired in the Form, should also make a reference against item 7 thereof inter alia to the copy of their demand stay order [vide sub- para....