Jurisdiction of IACc (Asst.). - Income Tax - 1771/CBDT

INSTRUCTION NO. 1771/CBDT Dated: September 25, 1987 Attention is invited to D.O.M.S. Circular No.33 (F.No.21/5/76-OD/DOMS dated 9.1.79 in which the jurisdiction pattern of the IACs (Asstt.) was prescribed. The matter of jurisdiction of IACs (Asstt.) and the cases to be assigned to them was discussed in the Conference of Commissioners of Income-tax, 1987. 2. In modification of their existing instructions on the subject, the Board have now decided that in the four metropolitan cities, IACs (Assessment) should be assigned cases in which the return income/loss from business/profession exceeds Rs.10 lakhs or the aggregate sales/turnover/gross receipts exceeds Rs.5 crores in respect of any assessment year for which the assessment has not been made. 3. If under the scheme of selection of cases for IACs (Asstt.) as indicated in para 2 above, the work with IACs (Asstt) is found to be inadequate, Commissioners of Income-tax should assign to I.A.C(Asstt.) some important cases out of those selected for scrutiny by the Range IACs under his charge. 4. Other scrutiny assessments shall be assigned to the Income-tax officers under the Range IACs. In cases taken up for scrutiny, the objective should be thorough investigation with a view to detecting concealment. 5. It is desired that the above exercise of transferring the cases is completed by 30.10.87 and a compliance report sent by 7.11.87 positively.