Assessment transfers to Central Charges for cases arising from search-and-inquiry action, ensuring centralised completion irrespective of impounded material. All assessment proceedings (excluding international taxation) pending or initiated as a consequence of action under the search-and-inquiry provision, or where such action is conducted in ongoing assessments, shall be transferred to the Central Charges for jurisdictional control irrespective of presence or absence of impounded material, and Central Charges shall complete such assessments.
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.
Assessment transfers to Central Charges for cases arising from search-and-inquiry action, ensuring centralised completion irrespective of impounded material.
All assessment proceedings (excluding international taxation) pending or initiated as a consequence of action under the search-and-inquiry provision, or where such action is conducted in ongoing assessments, shall be transferred to the Central Charges for jurisdictional control irrespective of presence or absence of impounded material, and Central Charges shall complete such assessments.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
