INCOME TAX

Instruction No : 17

Date of Issue  : 23-12-2003

Subject : Request for priority hearing of appeal in ITAT in cases involving disputed demand of Rs. 10 crores and above-reg.

1. The Board desires that the concerned Chief Commissioners of Income-tax/Director-Generals of Income-tax (Inv.) should invariably request the ITAT for priority hearing of appeals wherever the demand in dispute is Rs. 10 crore or more, for early resolution of the dispute as also recovery of the disputed demand.

2. Strict compliance of the instruction is desired by the Board.