Jurisdiction of income-tax officers: concurrent jurisdiction for ITOs, with search cases and senior scrutiny allocation specified.

Persons posted as Income-tax Officers at an IAC headquarters are to be given concurrent jurisdiction over all Range cases at that station, except that search and seizure cases will be specially allocated to a limited number of officers and will not be concurrent. Concurrent ITOs will normally handle both scrutiny and summary assessments, with higher-value and randomly selected prior summary cases routed to scrutiny and allocated to a few senior ITOs sufficient to meet action-plan targets.

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