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of <h1>Income Tax Department Decentralizes Cases Post-First Appeal; Details on Document Handling and Jurisdictional Authority.</h1> The circular outlines guidelines for decentralizing cases from Central Charges in the Income Tax Department. Key points include transferring cases after the first appeal decision, preparing a paper book for second appeals, and ensuring all relevant documents are organized and handed over to succeeding officers. Seized materials related to prosecution should be retained until proceedings are complete. Cases with pending appeals or applications before the Settlement Commission should not be decentralized. The authority to decide decentralization lies with DGIT(Inv.)/CCIT(Central), and any jurisdictional disputes should be referred to the Board. Decentralization should be effective from the second week of April of the next financial year.
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