Delay in transfer of assessment records. - Income Tax - 1098/CBDT

INSTRUCTION NO. 1098/CBDT Dated : September 19, 1977 Section(s) Referred: 127(1) Statute: Income - Tax Act, 1961 Attention is invited to Board's Instruction No.988* dated 27th July, 1976 regarding delay in transfer of assessment records. A number of representations are being received by the Board that whenever the assessment records of an assessee are transferred from one Income-tax Officer to another, intimation regarding the change of jurisdiction is not being sent to the assessee concerned. 2. The importance of intimation to the assessee about the change in the jurisdiction need not be over emphasised. The Board desires that wherever there is a change in the jurisdiction, the concerned assessee should be immediately informed about the change. The officer transferring the file would be responsible for intimating the assessee.