Guidelines for decentralization of cases from Central Charges

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.... All Director Generals of Income Tax(Inv.)/Chief Commissioners of 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 decentraliz....

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....d) The documents referred by the assessee before CIT(Appeal), the list of which is available with the Assessing Officer 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 materia....

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.... (a) the name and present whereabouts of the A.O. who filed the complaint must be kept in dossier; (b) the reasons for launching 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, ....

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....he DGIT'(lnv.)/ CCIT(Central) and the territorial CCIT, regarding correct-jurisdiction, the matter may be referred to the Board for its decision 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 amal....