Transfer of cases from one income-tax authority to another under the Income-tax Act, 1961, during the financial year 1998-99—Instructions regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ef Commissioners of Income-tax, All Directors-General of Income-tax. Sir, Subject : Transfer of cases from one income-tax authority to another under the Income-tax Act, 1961, during the financial year 1998-99—Instructions regarding. The Income-tax Act, 1961, vests the power of transfer of cases from one Assessing Officer to another with certain income-tax authorities such as the Director-Gener .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... urely administrative in nature and are applicable only for the period 1st July, 1998, to 31st March, 1999. These administrative guidelines do not in any way curtail the statutory powers vested in the income-tax authorities by law. While no case would be transferred in a routine manner, the exceptional cases of sensitive nature or those requiring the centralization and decentralization on priority .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X