Giving effect to Appellate orders of ITAT.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax 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 office is sending such copies of the orders in batch to the Co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 given in annexure I, Columns 1 to 7 of the register should be f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lan 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, this will be done. Thereafter, column No.8 of the proforma will be fi....