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    <title>Avoidance of frequent transfer of cases u/s127.</title>
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    <description>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.</description>
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      <description>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.</description>
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      <pubDate>Fri, 10 Mar 1989 00:00:00 +0530</pubDate>
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