TaxTMI 
TaxTMI 
Introduction of introduced a control over grant of appeal effect by the ITO at the level of CBDT.
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....s from the date of receipt of the appellate orders. With a view to achieve this objective the Board has issued instructions from time to time. A list of these instructions and their copies are enclosed herewith. These instructions prescribe several controls at different levels viz. at the level of ITO, IAC, CIT and the C.B.D.T. as under: CONTROL AT THE LEVEL OF INCOME-TAX OFFICER (i) The reg....
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....ellate orders. While sending the Monthly Control Information, the ITO gets an opportunity to examine the reasons for delay in the grant of appeal effects. (iv) The Central Scrutiny Report required to be sent by the ITO on the majority of the adverse appellate orders, contains a column for indicating the date of grant of appeal effect and the reduction in tax as a result of the appellate order. ....
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....ed to enquire from the ITO whether appeal effect has been given to the appellate orders. If the ITO attends to the queries of the CIT about the high demand appeals, the grant of appeal effect in the case of high demand appeals can be ensured. (vii) In the dossiers of arrear demands exceeding Rs.10 lakhs (in the case of Income-tax) the ITO is required to give the reasons for failure to grant app....
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....tion by the IAC/CIT. iii) Proper check over the Central Scrutiny Report sent by IAC/CIT. iv) Proper examination of the enquiries about high demand appeals by the CIT. v) Examination of the list of appellate orders sent by the ITO under Instruction No.967 dated 5.7.1976. vi) Examination of the reasons for failure to grant appeal effect given in the dossiers. CONTROL BY CBDT: The C....