Transfer of assessment records: standardized consent, direct dispatch and mandatory acknowledgement to prevent duplicate arrear entries. Prescribes a standardized mechanism for transfer and acknowledgement of income-tax assessment records and arrear demand, requiring transferee ITO identification and consent routed via IAC/CIT as applicable, maintenance of a general folder and Register of Transfer of Records, use of revised Transfer Memo (ITNS 110) and separate Acknowledgement Form (ITNS 110A), direct dispatch of records from transferor to transferee with supervisory monitoring, prompt diarisation and acknowledgement in prescribed quadruplicate form, and special simplified procedure for bulk transfers accompanied by a duplicate proforma listing arrears and pending actions.
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Transfer of assessment records: standardized consent, direct dispatch and mandatory acknowledgement to prevent duplicate arrear entries.
Prescribes a standardized mechanism for transfer and acknowledgement of income-tax assessment records and arrear demand, requiring transferee ITO identification and consent routed via IAC/CIT as applicable, maintenance of a general folder and Register of Transfer of Records, use of revised Transfer Memo (ITNS 110) and separate Acknowledgement Form (ITNS 110A), direct dispatch of records from transferor to transferee with supervisory monitoring, prompt diarisation and acknowledgement in prescribed quadruplicate form, and special simplified procedure for bulk transfers accompanied by a duplicate proforma listing arrears and pending actions.
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