Instructions under section 119 of the Income-tax Act, 1961 read with section 6 and section 84 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 regarding handling of Income-tax cases and Black Money cases.

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....ent of Revenue Central Board of Direct Taxes New Delhi, the 23rd February, 2021 To All Pro Chief-Commissioners of Income-taxi Chief-Commissioners of Income-Tax All Pro Director-Generals of Income taxi Director-Generals of Income-tax. Madam/ Sir Subject: Instructions under section 119 of the Income-tax Act, 1961 read with section 6 and section 84 of Black Money (Undisclosed Foreign Income a....

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.... Central Board of Direct Taxes (Board) in exercise of powers under section 119 of the Income-tax Act read with section 6 and section 84 of the BM Act, hereby directs that Case(s) under the Income-tax Act with Jurisdictional Income-tax Authorities, where proceedings under the BM Act are pending, shall be transferred to the respective Central Charges by the Competent Jurisdictional Income-tax Author....

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....gh the PCIT concerned. (d) Upon receipt of such request, Pr. CCIT(NeAC) / Pr. CCIT(NFPC) may consider transferring such case(s) to the Jurisdictional Assessing Officer. In such cast:(s), this instruction shall be treated as prior approval of the Board, as stipulated in the respective Faceless Schemes. (e) Thereafter, all such cases under the Income-tax Act shall be transferred to the respectiv....

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....) upon the receipt of the same may consider transferring such appeal(s) to CIT(Appeal)(Central) of that Central Charge, by issue of an order as provided in the National 'Faceless Appeal Scheme, 2020. In such case(s), this instruction shall be treated as prior approval of the Board, as stipulated in the said scheme. (h) In view of Board's Notification issued vide S.O.2299(E) dated 24.08.2....