Information to assessee about change in jurisdiction u/s124/127. - Income Tax - 1750/CBDT

INSTRUCTION NO. 1750/CBDT Dated: February 20, 1987 Attention is invited to the Board's Instruction No. 1098 [F. No. 185/360/76-IT(A1)] dated, 19-9-1977 wherein it was enjoined that in the case of change in jurisdiction under Section 124 or under Section 127 of the Income-tax Act, the concerned assessee should be informed of the change immediately by the Income-tax Officer transferring the records. The Board is still receiving representations to the effect that the assessees are not being informed of the charge in their jurisdiction. 2. The Board desires strict compliance to the aforesaid instructions by the Field Officers. It is of imperative necessity that the Officer transferring the records immediately informs to the assessee about the change in jurisdiction which should henceforth be done by sending intimation under Certificate of Posting. Any default on this score will be viewed seriously. 3. These instructions may be brought to the notice of all the Officers working in your charge.