TaxTMI 
TaxTMI 
Guidelines for decentralization of cases from Central Charges
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.... Income Tax (Central) Subject: Guidelines for decentralization of cases from Central Charges Sir/Madam, I am directed to refer to Board's letter F.No.414/46/99-IT(Inv.-I) dated 27.07.1999 and to convey the following guidelines regarding decentralization of cases from Central Charge: (i) The case may be decentralized after the decision of the first appeal. (ii) In case where the Department or ....
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....fficer with reference to the submissions made by the assessee before CIT(Appeal). The A.O. should segregate the above 4 materials in addition to the copies of Panchnama, statements recorded in the course of search and retain these referred documents/materials as a part of search material and hand it over to the succeeding A.O. (iv) Documents other than the retained referred documents should be re....
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....aunching prosecution, the corroborative evidence and the names and addresses of the witnesses mentioned in the prosecution complaint should be communicated to the succeeding A.O. The above method shall also be followed where prosecution is contemplated. (vii) If, no appeal is pending /likely to be filed, entire documents are to be released. (vii) The penalty proceedings u/s 271(1)(C) should be c....
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....ion U/S 127(2)(b). (xi)In cases where proceedings U/S 147 or U/S 263 have been initiated, the case should be decentralized on completion of such proceedings. (xii) In the event of death of the assessee or succession by different assessee (by way of amalgamation of the Company or a discontiuation of the business) the case will not be decentralized. (xiii) All the cases in Central Circle should b....