851/CBDT. - Income Tax - 851/CBDT

INSTRUCTION NO. 851/CBDT Dated : July 14, 1975 Recommendations No. 65 and 67 of the Direct taxes Enquiry Committee read as under:- "65. As regards the organisational pattern at the Commissioner's level, the ideal position would be to create a separate division for intelligence and investigation under each Commissioner of Income-tax. However, in major cities like Bombay, Calcutta, Delhi and Madras looking to the workload involved, the intelligence and investigation work should be assigned to Commissioners of Income-tax (Central)." "67. In the matter of transfer or retransfer of cases to Central Circles, the views of the Commissioner (Central) should alone prevail as it will be his responsibility to work up an adequate number of tax fraud cases every year." 2. Both these recommendations have been accepted by the Government. However, in the pattern suggested under recommendation No. 65 above, the Commissioner concerned will be the senior Commissioner between the territorial Commissioner and the Commissioner (Central). 3. I am directed to say that in future the pattern suggested above may kindly be followed.