Use of intelligence units restricted to investigative assistance and prosecution support; routine follow-up must be returned to field officers. Limits intelligence wing functions to collecting information on tax evasion, assisting Commissioners in search and seizure operations, and processing fraud cases for prosecution. Reiterates that anonymous and pseudonymous petitions are for Commissioners to handle and that intelligence enquiries may be requested only when allegations are specific and concealment is likely to be substantial or where the ITO cannot develop the case. Prohibits use of intelligence units for routine follow-up, mandates recall of such files to field authorities, and requires a compliance report to the directorate.
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.
Use of intelligence units restricted to investigative assistance and prosecution support; routine follow-up must be returned to field officers.
Limits intelligence wing functions to collecting information on tax evasion, assisting Commissioners in search and seizure operations, and processing fraud cases for prosecution. Reiterates that anonymous and pseudonymous petitions are for Commissioners to handle and that intelligence enquiries may be requested only when allegations are specific and concealment is likely to be substantial or where the ITO cannot develop the case. Prohibits use of intelligence units for routine follow-up, mandates recall of such files to field authorities, and requires a compliance report to the directorate.
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