Jurisdictional allocation of high-value assessments: metropolitan IAC(Assessment) to handle large business/professional cases with reassignment and reporting deadlines. Jurisdiction for assessment work in four metropolitan cities is revised to assign significant business and professional cases to the metropolitan IAC (Assessment) when returns or aggregate receipts exceed prescribed high-value thresholds for pending assessment years; Commissioners should reassign additional important scrutiny cases to metropolitan IACs if workload requires. Other scrutiny assessments remain with Income-tax Officers under Range IACs, with an objective of thorough investigation to detect concealment, and transfers and compliance reporting are to be completed within specified timelines.
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Provisions expressly mentioned in the judgment/order text.
Jurisdictional allocation of high-value assessments: metropolitan IAC(Assessment) to handle large business/professional cases with reassignment and reporting deadlines.
Jurisdiction for assessment work in four metropolitan cities is revised to assign significant business and professional cases to the metropolitan IAC (Assessment) when returns or aggregate receipts exceed prescribed high-value thresholds for pending assessment years; Commissioners should reassign additional important scrutiny cases to metropolitan IACs if workload requires. Other scrutiny assessments remain with Income-tax Officers under Range IACs, with an objective of thorough investigation to detect concealment, and transfers and compliance reporting are to be completed within specified timelines.
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