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of <h1>CBDT Instruction No. 10/2006: Work Allocation for CIT(DRs) and Sr. DRs Before ITAT Outlined; Monthly Reporting Mandatory.</h1> The Central Board of Direct Taxes issued Instruction No. 10/2006 on November 16, 2006, outlining the allocation of work between CIT(DRs) and Sr. DRs for representation before the ITAT. CIT(DRs) will handle appeals involving core cases of Search/Block assessment, cases assigned by the CCIT, appeals referred to Special or Third Member Benches, appeals against orders under section 263, cases with significant additions by the A.O., and scam-related cases. Sr. DRs will manage all other cases. The CCIT can reassign cases in exceptional circumstances. CIT(DRs) and Sr. DRs must submit a monthly performance report on their cases.
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