5103/1992.

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....d has considered these recommendations and its decisions on the recommendations relating to the subject of rationalisation of distribution of workload are as follows:- (i) With a view to reducing the workload of ITOs to some extent, the Board decided that the DCSR(Special Range) will not be assisted by any ITO or Assistant Commissioner of Income Tax. This would result in increase in the number of....

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....on regarding distribution of search cases amongst all Assistant Commissioners of Income Tax, instead of only ACITs(Inv) dealing with search cases, was not accepted. It was felt that such a dispersal of search cases would dilute the emphasis on expeditious disposal of search cases. Therefore, in general, only ACITs(Inv) will deal with search cases. However, bigger search cases can be assigned to DC....