Transfer/Centralization of non-search cases under section 127 of the IT Act, 1961 - Income Tax - F. No. 299/107/2013-IT(Inv.III)/1568

F. No. 299/107/2013-IT(Inv.III)/1568 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi; dated 25 April, 2014 To, All the Principal Chief Commissioners of Income Tax All the Directors General of income Tax(Inv.) All the Chief Commissioners of Income Tax (Central) Sir/Madam, Sub: Transfer/Centralization of non-search cases under section 127 of the IT Act, 1961 Ref: Board s Guidelines under F. No. 286/88/2008-IT(Inv.II) dated 17.09.2008 on centralization of search cases I am directed to refer to the above and to say that based upon the aforesaid guidelines dated 17.09.2008 some of the CCsIT have raised doubts as to whether only search cases can be centralized/transferred u/s 127 of the IT Act, 1961. 2. The matter has been considered by the Board and it is clarified that the transfer/centralization of cases is done as per provisions of section 127 of the Act which is not limited to transfer/centralization of only search cases. The above mentioned guidelines do not deal with centralization or transfer of non search cases u/s 127 of the Act and are not intended to preclude centralization of non-search cases in any manner. 3. While it is neither feasible nor desirable to draw an exhaustive list of categories of non-search cases which may also be centralized, eases falling in the following categories (only illustrative) could be considered for the purpose: i. Non-search eases connected with the search cases where findings of the search have material hearing and needs of coordinated investigation/interest of revenue require such cases to be assessed in the Central Charge ii. Survey cases or enquiry cases (whether such enquiries were conducted by any wing of the department or an outside agency) wherein some organized/systematic manipulation of accounts/fraud/substantial revenue is involved and/or coordination with outside agencies or a large number of officers within the department is required iii. Cases arising out of a scam as a result of investigation/enquiry conducted by some other Law Enforcement Agency where needs of coordinated investigation/interest of revenue require centralization iv. Complex eases of substantial revenue impliation requiring in-depth investigation v. Any other case which is required to be centralized for administrative requirement or other reasons stated by the DsGIT/CCsIT, as the case may be 4. This may he brought to notice of all concerned within your Region for compliance, Yours faithfully, (Sunita Verma) Director (Inv.III)