Centralization of Search Cases - Income Tax - F.No.286/88/2008-IT (Inv. II)

F.No.286/88/2008-IT (Inv. II) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 24th August, 2009 To, All Director Generals of Income Tax (Inv) (Intelligence) All Chief Commissioners of Income Tax (Central) Sir/Madam, Sub: Centralization of Search Cases Ref: Board s Instruction F.No.286/88/2008- IT (Inv. - II), dt.17.09.2008 . 1. Instances have come to the notice of the Board that after search a large number of cases are centralized routinely without any application of mind. This increases the work load of the Central Charges, thereby losing focus on the core cases / real issues and also causes avoidable grievance to the assessees. 2. It is therefore decided that whenever the Investigation Directorates send proposals for centralization of connected cases, where no warrant has been served, the reasons for centralization of each such case should be narrated in the following format: (a) Relationship / link of the said case with the persons searched (b) Status of the said case, viz, employee, director, consultant etc. (c) Role of the person in influencing business transactions of the person searched (d) Seizure, of books/documents/electronic storage devices or cash or other assets belonging to such persons (e) Survey/enquiry conducted in case of such persons, the findings of which are essential for determining concealment (f) Investigation potential of the cases in view of the findings of search or suspicious nature of transactions between the said person the search group (g) Any other issue found during search which is important for the investigation and prosecution of such persons. 3. This Instruction may be brought to knowledge of all Income Tax authorities working in your region. Yours faithfully, (D. Srinivas) Director (Inv. II III)