Giving effect to Appellate orders of ITAT.

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....ffective check by the respective Commissioners of Income-tax on the follow up-actions by the ITOs. After perusal of detailed replies of some of the Commissioners, it appears that normally the Assistant Registrar of ITAT office sends copies of the Tribunal's order direct to the ITOs by ordinary posts and not to the Commissioner of Income-tax, concerned, however, in some charges, the local ITAT offi....

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.... 2. Having regard to these circumstances, the Board have now evolved the following revised procedure: (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 filled by assessees and the second part for appeals filed by the Department. The register should be in the proforma g....

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....order results in raising demand, a notice of demand alongwith challan will be issued. If the order necessitates the issue of refund voucher, instead of challan the refund voucher will be issued. If refund has to be withheld under section 241, report will be submitted to the Commissioner of Income-tax, seeking his approval. If the refund has to be adjusted against the demand for any other year, thi....