Records in respect of appellate proceedings should be properly maintained.

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....O. 1501/CBDT  Dated: March 2, 1983 A sample study carried out by the Director of Inspection (Income-tax) in respect of two metropolitan charges-Bombay and Calcutta and two moffusil charges ....

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....tance of the assessee or due to the inability of the officer 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 i....