https://www.taxtmi.com/circulars?id=68209 Revision permits one time operational decentralisation of investigation cases until the specified deadline to reduce Central Circle pendency. Non scam cases may be decentralised after disposal of the first appeal once the Department files a second appeal, irrespective of pending penalty proceedings, provided an appropriate note on penalty proceedings accompanies the transfer. Where prosecution is contemplated, the existing prosecution guideline applies and the communication to the succeeding assessing officer must also be copied to the succeeding Addl. CIT, CIT and DDIT/DCIT (Prosecution). en-us Wed, 04 Jul 2007 00:00:00 +0530 Wed, 02 Apr 2025 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68209 Revision permits one time operational decentralisation of investigation cases until the specified deadline to reduce Central Circle pendency. Non scam cases may be decentralised after disposal of the first appeal once the Department files a second appeal, irrespective of pending penalty proceedings, provided an appropriate note on penalty proceedings accompanies the transfer. Where prosecution is contemplated, the existing prosecution guideline applies and the communication to the succeeding assessing officer must also be copied to the succeeding Addl. CIT, CIT and DDIT/DCIT (Prosecution). Circulars Income Tax Wed, 04 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68209