Inordinate delays in giving effect to appellate orders of Income-tax Appellate Tribunal.

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.... delay with concern. 2. With a view to ensuring that the appellate orders of the I.T.A.T. are given effect to promptly, the following procedure has been evolved by the Board:- (i) In each Commissioner's office, a Register should be maintained to record the receipt of the Tribunal's orders. This register should be in two parts-one part for appeals filed by assessees and the second part for appeal....

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....he Tribunal order. If the order result in raising a demand, demand notice along with challan will be issued. If the order necessitates the issue of refund voucher, instead of challan, refund voucher will be issued. If refund is to be withheld u/s 241, report will be submitted to the CIT seeking his approval. If the refund is to be adjusted against the demand for any other year this will be done. T....