Work allocation between CIT(DR) and Sr. DR: senior representatives to handle defined complex and priority tax appeals. The Board prescribes that CIT(DR)s will argue core search/block assessment appeals and other search-related matters designated by the CCIT; appeals before Special Benches or third-member benches; appeals arising from orders under revision powers; appeals involving board-defined large aggregate assessment additions; scam-related cases; and other cases the CCIT deems complex. All remaining appeals are to be handled by Sr. DRs. The CCIT may exceptionally reassign cases, and both ranks must submit monthly performance reports in a prescribed proforma.