Requests for the transfer of case papers u/s 124. - Income Tax - 988/CBDT

INSTRUCTION NO. 988/CBDT Dated : July 27, 1976 Section(s) Referred: 124 Statute: Income - Tax Act, 1961 Reference is invited to Board's D.O. Letter F. No. 185/210/73-IT(AI), dated the 24th June, 1974 by which the Commissioners of Income-tax were requested to ensure that the requests for the transfer of case papers u/s 124 are attended to by the Income-tax Officers expeditiously. 2. It has been brought to the notice of the Board that inspite of repeated instructions, the requests for transfer of assessment records u/s 124 are not being attended to promptly. The need for attending to such requests expeditiously cannot be over-emphasised. A taxpayer has been given a legal right to be assessed by a particular Income-tax Officer u/s 124 of the Act. There is no reason as to why he should not be allowed to avail of this legal right. Delays in transferring the case papers according to the provisions of section 124 causes avoidable irritation and gives rise to criticism of the Department's working. 3. Commissioners are requested to take all possible steps to ensure that the requests for transfer of records u/s 124 are attended to immediately on their receipt by the Income-tax Officers. With a view to ensuring that the Income-tax Officers do not delay transfer of assessment records u/s 124, the Inspecting Assistant Commissioners may be required to carry out periodical checks to find out as to how many applications for transfer of records were received and how many attended to expeditiously. 4. Besides delay at the level of the Income-tax Officer in taking action for transfer of the assessment records, there may be delays in the offices of the Commissioner of Income-tax who receives the file from the Income-tax Officers in his jurisdiction and also delays in the office of the Commissioner of Income-tax who receives the files from other charges. For eliminating such delays, Commissioner may kindly carry out periodical checks in their own offices so that the files proposed to be transferred are attended to promptly.