Decentralisation of investigation cases: administrative instruction replaces permissive wording and directs immediate case transfer and lists. Decentralisation of pending investigation cases from Central Charges is mandated by administrative instruction: the word 'May' in paragraph 4.1 of the earlier Board guidelines is to be read as 'August', effecting a textual substitution in the guideline. Chief Commissioners and Directors General must prepare lists of eligible pending cases for immediate decentralisation and communicate the directive to all regional Income Tax authorities for compliance.
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.
Decentralisation of investigation cases: administrative instruction replaces permissive wording and directs immediate case transfer and lists.
Decentralisation of pending investigation cases from Central Charges is mandated by administrative instruction: the word "May" in paragraph 4.1 of the earlier Board guidelines is to be read as "August", effecting a textual substitution in the guideline. Chief Commissioners and Directors General must prepare lists of eligible pending cases for immediate decentralisation and communicate the directive to all regional Income Tax authorities for compliance.
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