Procedure for transfer of cases on completion of investigation. - Income Tax - 1308/CBDT

INSTRUCTION NO. 1308/CBDT Dated: February 15, 1980 The Board receives numerous proposals from Central Charges for transferring the cases back to the territorial Income-tax officers after the investigations have been completed. The orders can be issued forthwith by the Board in case the transfer involves no change of place. However where the proposal involves a change of place, the Board is required to give a hearing to the assessee. Normally the assessees should have no objection to such transfers but the process of getting the notices served and affording a hearing, if asked for, which has to be gone through takes considerable time. The Board have decided that the following procedure may be adopted for transferring cases from central charges to the territorial Income-tax Officers where such transfers involve a change of place. 2. The Commissioner may ascertain from the concerned assessees whether they have any objection to these transfers. Letters indicating that they have no objection may be obtained from those assessees who do not object to the transfer and these may be forwarded to the Board along with their proposals. 3. Wherever an assessee objects to the transfer his objections may be communicated to the Board along with commissioner's comments so that the Board could then consider the objections and give an opportunity to the assessee for being heard in the matter. 4. It may be emphasised that the above procedure would apply only in respect of decentralisation of cases from Central Charges after the investigations have been completed.