Monitoring of search investigations to ensure prompt appraisal, transfer, and completion of assessments with supervisory oversight. A scheme requires prompt monitoring of search investigations: the DIT(Inv.) must notify Chief Commissioners within a week and forward Appraisal Reports and seized materials to Assessing Officers within specified short timeframes while maintaining case files and submitting monthly reports to DGIT(Inv.). CCITs/CITs must transfer jurisdiction and records within a month, and DCITs must ensure assessment and penalty orders are properly framed with prior DCIT approval; departures from Appraisal Report findings must be recorded and penalty or prosecution pursued where material supports it.
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.
Monitoring of search investigations to ensure prompt appraisal, transfer, and completion of assessments with supervisory oversight.
A scheme requires prompt monitoring of search investigations: the DIT(Inv.) must notify Chief Commissioners within a week and forward Appraisal Reports and seized materials to Assessing Officers within specified short timeframes while maintaining case files and submitting monthly reports to DGIT(Inv.). CCITs/CITs must transfer jurisdiction and records within a month, and DCITs must ensure assessment and penalty orders are properly framed with prior DCIT approval; departures from Appraisal Report findings must be recorded and penalty or prosecution pursued where material supports it.
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