Promptness in issue and service of orders by first appellate authority.

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..... ates of the last hearing as the dates of the order and not the actual dates on which they had been dictated and signed also come to the notice of the board. In this context attention is drawn to the Boards Instruction No.1089 dated 20-8-77. Attention is also drawn to the instructions issued in the wake of the Central Direct Taxes Advisory committee on the same subject on 5-4-68 and 27-2-68(Boards .....

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..... be passed within 10 days of the conclusion of the hearing. Whenever an officer goes on leave or is transferred from one charge to another he must pass appellate orders in all cases which were fully heard by him before he hands over charge and he should furnish a certificate to this effect alongwith his charge report. 3. These instructions may be brought to the notice of all the Appellate Assist .....

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