Change in jurisdiction - Income Tax - 630/CBDT

INSTRUCTION NO. 630/CBDT Dated : October 20, 1973 Section(s) Referred: 127 Statute: Income - Tax Act, 1961 It has come to the notice of the Board that frequent changes in the jurisdiction of the cases are being made resulting in considerable dislocation of work and increased movement of files consequent to these charges, the permanent account numbers which have been assigned have to under-go suitable modifications in the number below the line and the brodma plates which are used for embossing the name-plates of the assessees have to be suitably altered. The Board desires that jurisdictional changes should be kept to the barest minimum and all steps taken to avoid such changes. 2. The receipt of these instructions may please be acknowledged.