Transfer/Centralization of non-search cases under section 127 of the IT Act, 1961

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....All the Directors General of income Tax(Inv.) All the Chief Commissioners of Income Tax (Central) Sir/Madam, Sub: Transfer/Centralization of non-search cases under section 127 of the IT Act, 1961 Ref: Board's Guidelines under F. No. 286/88/2008-IT (Inv.II) dated 17.09.2008 on centralization of search cases 1. I am directed to refer to the above and to say that based upon the aforesaid guideli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the purpose: i. Non-search eases connected with the search cases where findings of the search have material hearing and needs of coordinated investigation/interest of revenue require such cases to be assessed in the Central Charge ii. Survey cases or enquiry cases (whether such enquiries were conducted by any wing of the department or an outside agency) wherein some organized/systematic ma....