Revision of the jurisdiction orders in respect of Cs.I.T.(A)/AACs. - Income Tax - 1270/CBDT

INSTRUCTION NO. 1270/CBDT Dated : July 27, 1979 Occasionally the Board receive the proposals from the Commissioners of Income-tax suggesting revision of the jurisdiction orders in respect of Cs.I.T.(A)/AACs consequent to the creation of the new Wards/Circles or assignment of assessment work by the Commissioners under section 125 or 125A to the IACs. It is noticed that sometimes such proposals are received late much after the creation of the Wards/Circles or assignment of assessment work to the IAC and the suggestion is made for giving retrospective effect to the revised jurisdiction order of the Board. We have been advised that in law retrospective effect cannot be given to the jurisdiction order. 2. Therefore, the Board desire that the proposals for revision of jurisdiction should reach the Board's office (judicial Branch) at least four weeks before the creation of Ward/Circle or the assignment of assessment work to the IAC. 3. Since the creation of a new Ward/Circle necessarily involves revision of the jurisdiction order of the Commissioner of Income-tax and such proposals are processed by the ITAT Branch of the Board on the receipt thereof from the CIT concerned, it is desirable that simultaneously a proposal should be sent by the Commissioner to the Judicial Bench also for the necessary revision of the Jurisdiction in respect of CsIT and AACs. 4. While sending draft jurisdiction order, care is needed to ensure accuracy so that issue of corrigenda is avoided.