Centralization of DTAA investigation cases: searches centralized under designated central charges; non-search cases retained locally to protect confidentiality. Only cases involving search action and their associated matters are to be centralized in Central Charges under the concerned CCIT (Central) or DGlT (Inv.), preferably under the same CIT and Range. Non-search enquiries should be centralized under the jurisdictional CCIT within the same CIT and Range, with regions lacking Central Charges following local centralization. Where multiple CCsIT hold such cases, consolidate them under one CCIT, preferably aligned to the same CIT and Range.
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 DTAA investigation cases: searches centralized under designated central charges; non-search cases retained locally to protect confidentiality.
Only cases involving search action and their associated matters are to be centralized in Central Charges under the concerned CCIT (Central) or DGlT (Inv.), preferably under the same CIT and Range. Non-search enquiries should be centralized under the jurisdictional CCIT within the same CIT and Range, with regions lacking Central Charges following local centralization. Where multiple CCsIT hold such cases, consolidate them under one CCIT, preferably aligned to the same CIT and Range.
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