Case allocation thresholds guide assignment of income-tax cases; delegated adjustment permitted to balance workload with recorded reasons. Reiterates Board income limits for assigning cases between DCsIT/ACsIT and ITOs, extending the metropolitan threshold to Hyderabad. Allows the CCIT/DGIT to adjust the limit by up to a prescribed margin to remedy substantially uneven workload distribution, subject to recording reasons and informing the Board.
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Provisions expressly mentioned in the judgment/order text.
Case allocation thresholds guide assignment of income-tax cases; delegated adjustment permitted to balance workload with recorded reasons.
Reiterates Board income limits for assigning cases between DCsIT/ACsIT and ITOs, extending the metropolitan threshold to Hyderabad. Allows the CCIT/DGIT to adjust the limit by up to a prescribed margin to remedy substantially uneven workload distribution, subject to recording reasons and informing the Board.
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