Passing of appellate orders. - Income Tax - 1589/CBDT

INSTRUCTION NO. 1589/CBDT Dated: December 10, 1984 Reference is invited to Boards Instruction No.1489 dated 3-11-82 that the Departmental Appellate Authorities should pass appellate orders: (a)in all cases within 10 days after the final hearing, and (b)in all duly heard cases before relinquishing charge on transfer/proceeding on leave. In this connection it is further stated that after an order of transfer is passed no case should be taken up for hearing and in part heard cases the hearing should be stopped. The Instruction that in all cases the appellate order should be passed within 10 days after the final hearing applies even where the AAC or the CIT(A) has been transferred.