Centralisation of search cases

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....ax (Central) All Directors General of Income Tax (Inv./I&CI) Sub: Centralisation of search cases - Guidelines  Ref: CBDT's letter in F.No.286/88/2008-IT(lnv.ll) dated 17.09.2008. Sir/Madam, 1. It has been observed that there is considerable delay in centralization of cases (both within  and outstation) resulting in undue delay in initiation of search assessment proce....

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....s) to be issued by the jurisdictional CsIT for giving opportunity of being heard to the assessee before centralization of such cases. Such draft SCNs shall contain specific reasons for the proposed centralization, General and vague reasons such as the 'need for coordinated investigation' should be avoided. The DGIT/CCIT concerned shall coordinate and ensure that speaking orders are passed by the j....

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....ent by the Investigation Directorate. (iv) Where the centralization process gets stuck in litigation, the CCsIT/DsGIT/CsIT concerned shall ensure that the assessments in such cases do not get barred by limitation and/or the assessees do not fritter away the assets in the meantime. Suitable strategy should be adopted in such cases. If necessary, assessment and other required proceedings ma....