Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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<h1>Income Tax Case Transfers Limited to Exceptional Circumstances for FY 1998-99; Routine Transfers Discouraged for Computerization Efforts.</h1> The circular issued on September 16, 1998, outlines instructions for transferring cases between income-tax authorities under the Income-tax Act, 1961, for the financial year 1998-99. The power to transfer cases lies with certain authorities, as per section 127 of the Act. The Board instructed that routine transfers should be avoided from July 1, 1998, to March 31, 1999, to support computerization efforts. However, transfers in exceptional cases, such as those of a sensitive nature or requiring compliance with court directives, may occur with prior Board approval. These instructions are administrative and do not limit the statutory powers of tax authorities.