https://www.taxtmi.com/circulars?id=68215 The Investigation Directorate must initiate centralisation of search cases immediately, sending proposals and lists to the Central charge within thirty days. Draft show cause notices must be prepared for cases proposed to be centralized outside the jurisdiction, with specific reasons and opportunity to be heard; jurisdictional officers must pass speaking orders. Connected cases lacking investigative potential should generally not be centralized and must be decided by the time the appraisal report is sent. Where centralisation is delayed by litigation or stays, authorities must protect limitation, prevent asset dissipation, consider proceeding in the original jurisdiction, and pursue vacation of stays. en-us Mon, 11 Feb 2013 00:00:00 +0530 Wed, 02 Apr 2025 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68215 The Investigation Directorate must initiate centralisation of search cases immediately, sending proposals and lists to the Central charge within thirty days. Draft show cause notices must be prepared for cases proposed to be centralized outside the jurisdiction, with specific reasons and opportunity to be heard; jurisdictional officers must pass speaking orders. Connected cases lacking investigative potential should generally not be centralized and must be decided by the time the appraisal report is sent. Where centralisation is delayed by litigation or stays, authorities must protect limitation, prevent asset dissipation, consider proceeding in the original jurisdiction, and pursue vacation of stays. Circulars Income Tax Mon, 11 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68215