Guidelines for Decentralization of cases from Central Charges

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....ies have been raised as to how the Central charges can launch prosecution when cases searched are being transferred after disposal of first appeal in search assessments and after filing second appeal in deserving cases. 2. In supersession of the instructions mentioned above, I am directed to issue the following guidelines for decentralization of search cases from Central charge; 2.1. All cases of a search group may be decentralized after filing of second appeal by the Department. In cases where assessee has filed second appeal, the cases may be decentralized after preparing a paper book dealing with all issues, which are subject matter of appeal before ITAT However in case of any assessee where prosecution is contemplated as per prosecut....

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....er. 3.2. The A.O. in the Central Charge should segregate the above seized materials and retain these referred documents/materials as a part of search material and hand it over to the succeeding A.O. along with panchnama and annexures, statements recorded by the Department, bank statements, etc. Thereafter, A.O. taking over the seized material must take timely action for further retention of such seized books/ materials. 3.3. The seized material having bearing on prosecution proceedings should not be released till the completion of such prosecution proceedings including appeals by assessee/Department thereon. After the institution of prosecution proceeding, the same should be handed over by the A.O. of the Central Charge to the Nodal offic....