https://www.taxtmi.com/circulars?id=68207 Decentralization is permitted after the first appeal; if a second appeal is pending the Central Charge A.O. must prepare and hand over a paper book. The Central A.O. must segregate and retain documents referenced in assessment and appellate proceedings, copies of panchnama and search statements as search material, return other documents against an undertaking, and must not release seized material affecting prosecution until prosecution concludes; prosecution dossiers and witness details must be communicated to the succeeding A.O. Central authorities determine decentralization competence, and decentralization is conditional on completion of penalty and specified settlement processes. en-us Mon, 13 Jun 2005 00:00:00 +0530 Sat, 22 Mar 2025 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68207 Decentralization is permitted after the first appeal; if a second appeal is pending the Central Charge A.O. must prepare and hand over a paper book. The Central A.O. must segregate and retain documents referenced in assessment and appellate proceedings, copies of panchnama and search statements as search material, return other documents against an undertaking, and must not release seized material affecting prosecution until prosecution concludes; prosecution dossiers and witness details must be communicated to the succeeding A.O. Central authorities determine decentralization competence, and decentralization is conditional on completion of penalty and specified settlement processes. Circulars Income Tax Mon, 13 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68207