Centralisation of income tax cases requires initial transfer under revised jurisdiction, then statutory transfer orders with prior central approval. All files must first be transferred according to the revised jurisdictional allocations effective 1 August 2001; subsequent centralisation of files with any Range must be effected by an Order under section 127 of the Income-tax Act and issued only with prior approval of the Central Board of Direct Taxes. Requests for centralisation should not be made for at least three months to permit completion of the initial transfers.
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.
Centralisation of income tax cases requires initial transfer under revised jurisdiction, then statutory transfer orders with prior central approval.
All files must first be transferred according to the revised jurisdictional allocations effective 1 August 2001; subsequent centralisation of files with any Range must be effected by an Order under section 127 of the Income-tax Act and issued only with prior approval of the Central Board of Direct Taxes. Requests for centralisation should not be made for at least three months to permit completion of the initial transfers.
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