Centralization of search cases requires formal proposals and transfer orders to consolidate assessments efficiently under law. Centralization of search cases requires prompt endorsement of the search Fax Report to CCIT/CIT and DGIT(Inv.)/CCIT(C), custody of assessment records by the Assessing Officer, identification of the receiving CIT charge within seven days, and submission of a detailed centralization proposal within thirty days listing cases, PANs or addresses, current officers, classification as search or connected cases, and reasons for inclusion. Receiving CIT(C)/CIT must seek transfer orders and the originating CIT must pass transfer orders promptly or after hearing where change of station is involved. Dissenting CCITs must communicate reasons to DGIT(Inv.) for Board review.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Centralization of search cases requires formal proposals and transfer orders to consolidate assessments efficiently under law.
Centralization of search cases requires prompt endorsement of the search Fax Report to CCIT/CIT and DGIT(Inv.)/CCIT(C), custody of assessment records by the Assessing Officer, identification of the receiving CIT charge within seven days, and submission of a detailed centralization proposal within thirty days listing cases, PANs or addresses, current officers, classification as search or connected cases, and reasons for inclusion. Receiving CIT(C)/CIT must seek transfer orders and the originating CIT must pass transfer orders promptly or after hearing where change of station is involved. Dissenting CCITs must communicate reasons to DGIT(Inv.) for Board review.
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