CBDT Instruction No 20/2003, dated 23.12.2003 re within 15 days of the last hearing-reg
Madam/Sir,
Regarding issue of appellate order
CBDT has lately noticed that terms of In 23.12.2003(copy enclosed) on the subject mentioned abov operative part of the Instruction is reproduced below for rea "
2. The Board desires that appellate orders Tax(Appeals) should he issued within 15 days of the last he shall be viewed adversely. "
3, This shall be applicable to orders passed by t regards matters within their purview under varied Sectio Sections 80G, 264, 263 or Orders under Rule 86 of Second direct taxes." ruction No. 20/2013, doted are not being adhered to. The y reference: by Commissioner of Income ring. Any lapse on this account CIT(AdminIstration)/CC17' as