Jurisdictional changes in tax cases should be minimised to avoid operational disruption and administrative rework. Instruction directs that jurisdictional changes in tax cases be restricted to the barest minimum to prevent operational disruption, noting that frequent transfers cause dislocation of work, increased file movement, necessary modifications to permanent account numbers, and alteration of embossing plates used for assessees' name-plates, and requiring offices to take steps to avoid such changes and to acknowledge receipt of the instruction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Jurisdictional changes in tax cases should be minimised to avoid operational disruption and administrative rework.
Instruction directs that jurisdictional changes in tax cases be restricted to the barest minimum to prevent operational disruption, noting that frequent transfers cause dislocation of work, increased file movement, necessary modifications to permanent account numbers, and alteration of embossing plates used for assessees' name-plates, and requiring offices to take steps to avoid such changes and to acknowledge receipt of the instruction.
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