Revision of Guidelines for Decentralisation of cases from Central Charges, - Income Tax - F.No.286/68/2005-IT(Inv.II)

F. No. 286/68/2005-IT(Inv.II) Ministry of Finance Department of Revenue Central Board of Direct Taxes Date of Issue : 04.07.2007 To, All Chief Commissioners of Income Tax (CCA), All Director Generals of Income Tax(lnv.) and Chief Commissioners of Income Tax (Central). Sub.: Revision of Guidelines for Decentralisation of cases from Central Charges, Sir, 1. I am directed to refer to Board s letter F. No. 286/68/2005-IT(Inv. II) dated 13th June, 2005 on Guidelines for Decentralisation of cases from Central Charges. 2. In view of pendency of large number of cases in Central Circles and in order to reduce the time gap between the date of search and the date of assessment, I am directed to inform the following changes in the aforesaid guidelines: (i) As one time relaxation for the current Financial Year, decentralization of cases can be done upto 31.07.2007. (ii) After disposal of first appeal, the cases other than scam cases should be decentralized after filing of 2nd appeal by the Department, irrespective of the pendency of penalty proceedings, However, an appropriate note regarding penalty proceedings should be given to the A.O. with whom cases are decentralized. (iii) Whenever prosecution is contemplated para (vi) of existing guideline will apply. However, a copy of the communication to succeeding A.O. referred to therein, should also be handed to succeeding Addl. CIT, CIT and DDIT/DCIT (Prosecution). 3. The aforesaid changes should be brought to the notice of all the officers of your region. Yours faithfully, Sd/ (AARSI PRASAD) Under Secretary (Inv. II III)