Records in respect of appellate proceedings should be properly maintained.

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....udy carried out by the Director of Inspection (Income-tax) in respect of two metropolitan charges-Bombay and Calcutta and two moffusil charges Amritsar and Andhra Pradesh revealed that some of the CsI....

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....to hear the case and the date on which the appellate order was passed, etc. 2. The study also revealed that there was inordinate delay in despatch of batches of appellate orders to the CsIT. 3. Boar....