Jurisdiction of tax investigators extended to specified headquarters and zones, enabling enforcement where goods or vehicles are intercepted. The order specifies jurisdiction for Bureau of Investigation officers: Headquarters and Zonal officers are assigned detailed territorial authority over specified circles, charges and the Large Taxpayer Unit for enforcement relating to business, storage and transportation of goods. Officers may enforce against any person or transporter whose goods or vehicle are intercepted within their territorial jurisdiction regardless of the transporter's principal place of business. For investigation purposes, including ITC investigation, officers have statewide jurisdiction insofar as investigations concern taxpayers whose principal place of business falls under the officer's territorial jurisdiction.
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Jurisdiction of tax investigators extended to specified headquarters and zones, enabling enforcement where goods or vehicles are intercepted.
The order specifies jurisdiction for Bureau of Investigation officers: Headquarters and Zonal officers are assigned detailed territorial authority over specified circles, charges and the Large Taxpayer Unit for enforcement relating to business, storage and transportation of goods. Officers may enforce against any person or transporter whose goods or vehicle are intercepted within their territorial jurisdiction regardless of the transporter's principal place of business. For investigation purposes, including ITC investigation, officers have statewide jurisdiction insofar as investigations concern taxpayers whose principal place of business falls under the officer's territorial jurisdiction.
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