Power of Commissioners to examine cases which are necessary to be centralised and send necessary proposals. - Income Tax - 214/CBDT

INSTRUCTION NO. 214/CBDT Dated: September 7, 1970 It has come to the notice of the Board that some Central charges continue to retain cases in which there is neither any need for further investigation nor nay proceeding by way of penalty, prosecution, etc. in relation to the assessments already completed is pending. There is no need or justification for the retention of such cases in the Central charges. The Board desire that such cases should be transferred from the Central charges to the territorial Commissioners. 2. It has also been seen that often cases are selected for transfer from territorial charges to the Central charges more on the consideration of straight yield of revenue than the factor of tax evasion of a magnitude and complexity that would require sustained investigation in order to establish concealment of income. The Board will once again like to stress that proper investigation of big and tough cases where a substantial amount of tax evasion is suspected or known to exist and sustained examination of books of accounts and enquiries are necessary in order to establish concealment of income. Cases for transfer to Central charges should therefore be selected primarily from this criteria. While Commissioners of Income-tax (Central) who have information about cases of this nature may take the initiative for proposing the transfer of such cases to Central charges, the responsibility for having such cases screened and transferred to Central charges in consultation with Commissioners of Income-tax (Central) lies primarily on the Commissioners of Income-tax of territorial charges. The Board therefore desire that the Commissioners may examine the cases which are necessary to be centralised and send necessary proposals. 3. The Board further desire that the above transfers should be completed by 30-9-1970 and a compliance report sent.