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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Tax Department Circular: Misuse of Intelligence Units in Routine Cases; Focus on Major Tax Evasion Only. Compliance by Dec 15, 1980.</h1> The circular addresses the misuse of intelligence units within the tax department, highlighting that numerous tax evasion cases have been improperly assigned to these units for routine follow-up rather than their designated roles. The Board reiterates that intelligence units should focus on collecting information on tax evasion, assisting in search and seizure operations, and processing fraud cases for prosecution. It emphasizes that anonymous petitions should be handled by Commissioners of Income Tax (CIT) and only specific cases involving significant concealment should involve intelligence units. The circular instructs the retrieval of files from intelligence units and mandates a compliance report by December 15, 1980.