Procedure for appointment, transfer and allocation of work among the TRO.

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....ctice all over the country, the following procedure may be adopted for the appointment, transfer and allocation of work among the TRO: (1) The proposal for appointment of an I.T. Officer as a TRO should be sent by the Commissioner of Income-tax in-charge of Administration after consulting the Tax Recovery Commissioner(s) [including Additional Commissioner(s) of I.T. (Recovery)]. The proposals s....

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....iction order under Rule 6 of the I.T. (Certificate Proceedings) Rules, 1962, may be avoided and instead the order of the Tax Recovery Commissioner(s) may be called the "order for allocation of work for administrative convenience among the TRO". This administrative order may be signed by all the Tax Recovery Commissioners where there are more than one Tax Recovery Commissioner. (4) In mofussil c....