Frequent transfer of tax cases should be avoided when exercising delegated transfer powers to preserve jurisdictional stability. Frequent transfers of tax assessment cases should be avoided when exercising delegated transfer powers; officials exercising delegated authority under the Income-tax Act must keep this recommendation in mind. Transfer authority vests in senior tax officers and Commissioners, and the Board issued central circle retention guidelines specifying periods cases must remain in Central Circles. Subject to those guidelines, administrative practice should favour jurisdictional stability and limit recurrent transfers under the transfer provisions.
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.
Frequent transfer of tax cases should be avoided when exercising delegated transfer powers to preserve jurisdictional stability.
Frequent transfers of tax assessment cases should be avoided when exercising delegated transfer powers; officials exercising delegated authority under the Income-tax Act must keep this recommendation in mind. Transfer authority vests in senior tax officers and Commissioners, and the Board issued central circle retention guidelines specifying periods cases must remain in Central Circles. Subject to those guidelines, administrative practice should favour jurisdictional stability and limit recurrent transfers under the transfer provisions.
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