Instruction No 20/2003, dated 23.12.2003 re within 15 days of the last hearing-reg
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