Transfer of IT files. - Income Tax - 1739/CBDT

INSTRUCTION NO. 1739/CBDT Dated: December 19, 1986 In Boards Instruction No. 1555 dated the 25th February, 1984, it was stated that in the case of transfer within the same C.I.T. Charge the transferor ITO should seek consent of the transferee ITO through the transferor IAC and transferee IAC. In the case of Inter-CIT charge transfers it was stated that the transferor ITO should seek identification and consent of the transferee ITO through the transferor CIT and transferee CIT under intimation to transferee IAC. In the cases of multi-CsIT charges such cases are to be routed through CIT-I under intimation to the transferee IAC and CIT of the charge. It was also stated therein that the overall responsibility for obtaining the consent of the transferee ITO should be of the transferor CIT-I. Recently, this point came up at a meeting held under the Chairmanship of the Minister of State of Personnel on the P.M.'s broadcast to the nation. It was felt the transfer of income tax files with a change of residence/business places of an assessee should be an automatic process and should not require the consent of the Income-tax Officer to whom the case is to be transferred. The matter was examined in Board's office. It was felt that there is no difficulty in following the above procedure in the case of the case of assessees whose income from salaries properties, interest on securities and other sources.