Procedure for appointment, transfer and allocation of work among the TRO. - Income Tax - 479/CBDT

INSTRUCTION NO. 479/CBDT November 25, 1972 Section(s) Referred: 127 Statute: Income - Tax Act, 1961 The Board have been receiving references on the above subject. In order to have a uniform practice all over the country, the following procedure may be adopted for the appointment, transfer and allocation of work among the TRO: (1) The proposal for appointment of an I.T. Officer as a TRO should be sent by the Commissioner of Income-tax in-charge of Administration after consulting the Tax Recovery Commissioner(s) [including Additional Commissioner(s) of I.T. (Recovery)]. The proposals should be sent to the Board well in advance of the actual date of appointment of TRO. (2) The TRO will be under the overall administrative jurisdiction of the Tax Recovery Commissioner under whose jurisdiction he is working. When a TRO is to be transferred back as an I.T. Officer and a new incumbent is to be posted in his place, the decision may be taken by the Cs. I.T. incharge of administration in consultation with the Tax Recovery Commissioner/s. The transfer order may be passed by the Commissioner of Income-tax in charge of administration. (3) The allocation of work among the TRO may be decided entirely by the Tax Recovery Commissioner(s). The use of word 'jurisdiction' in the administrative order to be issued by the Tax Recovery Commissioner after the Board have issued the jurisdiction order under Rule 6 of the I.T. (Certificate Proceedings) Rules, 1962, may be avoided and instead the order of the Tax Recovery Commissioner(s) may be called the "order for allocation of work for administrative convenience among the TRO". This administrative order may be signed by all the Tax Recovery Commissioners where there are more than one Tax Recovery Commissioner. (4) In mofussil charges the transfer of a TRO from one place to another may be decided by the Tax Recovery Commissioner in consultation with the Cs. I.T. in charge of administration. However, in city charges, the transfer within his own charge may be decided entirely by the Tax Recovery Commissioner who has jurisdiction over the TRO concerned; in case of transfer outside his charge it may be mutually decided by the Tax Recovery Commissioners concerned and the Cs. I.T. in-charge of administration.