Transfer of cases to Investigation Circle/Central Circles. - Income Tax - 1044/CBDT

INSTRUCTION NO. 1044/CBDT Dated : March 14, 1977 Various factors to be taken into account while deciding transfer of cases to Investigation Circle/Central Circles have been listed in the Board Instruction No. 1026 dated the 20th November, 1976 [F. No. 196/5/76-IT(AI)]. 2. In connection with recommendation No. 74 of the Direct Taxes Enquiry Committee, as to the work load of officers handling investigation cases, it has been decided that ordinarily, not more than two to three groups of cases should be assigned to each Income-tax Officer in a Central Circle at the beginning of the year and it should be possible for him to finalise the entire investigation and bring all the assessments in the groups upto date by the end of the year. For large groups, however, the Commissioner, in his discretion, may post even more than one Income-tax Officer to handle the cases in the group, depending on the number of files, pending assessments and the complications involved.