Centralization of Search cases

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....missioners of Income Tax (CCA) All Chief Commissioners of Income Tax (Central) All Director Generate of Income Tax (Inv./lntell.) Sir. Sub.: Centralization of Search cases   1. Instances have come to notice of the Board that Search cases are not being centralized promptly, thereby causing delay In initiation of the search assessment proceedings, deferment of pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds. (b) In regions where there are more than one CIT(C), the DGIT (lnv.)/CCIT (C) should identify the CIT(C) in whose charge the cases well be a) centralized and inform the DlT(Inv) concerned as well as the CIT(C) within seven days of initiation of search. (c) In regions where there is no central circle or the group is assessed in more than one CCIT regions or involving more than....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....main persons of the group. The assesses not having PAN should also be included along with their addresses and territorial jurisdiction. Against each of the cases, it should be mentioned whether it is covered u/s 132(1) of 132 A or 133A(1) or it is a connected case copies of the proposal should also be endorsed to the CCIT concerned from whose jurisdiction the cases are to be transferred and the DG....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g heard to the assesses and pass orders thereafter, within 30 days of receipt of the proposal. (g) Where the Chief Commissioners or Commissioners are not in agreement with the proposal of centralization forwarded by DIT(lnv.) or CIT(C) or DGIT(Inv.), the CCIT concerned, should inform the DGIT (Inv.) about the disagreement and the reasons for the same immediately. The DGIT (Inv.) should fo....