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

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.... To, All the Principal Chief Commissioners of Income Tax 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 dire....

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....es falling in the following categories (only illustrative) could be considered 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 condu....