Intelligence Wing should be concerned with prosecution u/s.277 of the I.T.Act .

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..... tions u/s.276, which are of a routine nature should be left to the Commissioners. The Commissioners can assign an ITO for this purpose and he may be given general guidance by the Deputy Director of Inspection (Intelligence) but not with reference to specific cases. Intelligence Wing should be concerned with prosecution u/s.277 of the I.T.Act and corresponding provisions of the other direct Taxes A .....

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..... cessary, and preparation or reports thereafter will continue to be the responsibility of the Intelligence Wings. However, if after interviewing the informer, it is felt by the Intelligence Wing that the case is not big enough for development by the Intelligence Wing, they will forward the case to the Additional Commissioners of Income-tax for necessary action so that the allegations made may be ut .....

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..... ion. 7. In some of the sensitive cases, Minister query cases, and in Parliament question files, the Intelligence Wing will conduct the necessary enquiries wherever desired by the Board. No other work will be passed by the Commissioner or Additional Commissioners to the Intelligence Wing without the prior approval of the Board. The practice in certain charges of asking the wing to prepare reports .....

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