Centralization of search cases and decentralization of non-search cases
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....ectors General of Income Tax (Inv.) Sub.: Centralization of search cases and decentralization of non-search cases- 1. It had been mentioned in the Chairman's D.O. letter F.No. A-l1013/3/98-Ad. VII/375 415 dated 8.5.2001 addressed to all the CCsIT/DGsIT and subsequent letter F.No.225/95/2001-1TA-II dated 31.7.2001 that all search cases shall be centralized and all non-search cases shall be ....
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....se, search cases presently in non-Central Charges and where the time limit for passing assessment orders under section 158BC/158BD expires on or before 31.10.2001, shall not be transferred to Central Charges. 4. Further, there shall be no general decentralisation of the non-search cases out of central charges. The decentralisation of non-search cases, as also search cases in which assessments hav....