Join our free webinar on July 4th at 4:00 PM to gain insights into the dematerialization of securities and recent amendments. Register now for key updates.
Join our free webinar on July 7 at 5 PM for insights into 10 recent High Court income tax judgments favoring assessees. Expert analysis by CA Dipak Dama.
Circular No. 347/63/97-CX Please refer to the Board”s instructions issued vide D.O.E. No. 389/934- 39/91-JC dated 11.8.92 containing revised instructions on scrutiny of O-in-O, appellate orders etc., copy of which is enclosed1 herewith for ready reference. In these instructions, it was desired, inter alia, that copies of O-in-Original passed by Collectors were to be reviewed by the Principal Collectors and the same were not to be endorsed to the Board directly. Similarly O-in-A passed by the Collectors (A) were also not required to be sent to the Board.
