Adjournments of cases.

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..... ess for compelling reasons and the assessee's requests for adjournment should be weighed by the officers very carefully and only if the circumstances pleaded are convincing, genuine and unavoidable, adjournments should be granted. It was impressed upon the IACs that while inspecting the I.T.Os' work, they should specifically look into this aspect and take note of avoidable and unnecessary adjournm .....

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