Automatic transfer of income tax files allowed for assessees with salary, property, securities and other income without officer consent. Previously, transfers of income tax files required identification and consent via specified intra and inter CIT routing, with CIT I bearing responsibility for obtaining transferee consent. The Board concluded that where an assessee's income is from salaries, property, interest on securities and other similar sources, file transfers occasioned by change of residence or business should proceed automatically without prior consent of the transferee Income tax Officer.
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.
Automatic transfer of income tax files allowed for assessees with salary, property, securities and other income without officer consent.
Previously, transfers of income tax files required identification and consent via specified intra and inter CIT routing, with CIT I bearing responsibility for obtaining transferee consent. The Board concluded that where an assessee's income is from salaries, property, interest on securities and other similar sources, file transfers occasioned by change of residence or business should proceed automatically without prior consent of the transferee Income tax Officer.
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