Guideline for purposes of centralisation of cases.

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..... Taxes Enquiry Committee contained in para. 2.112 of its Report, it has been further decided by the Board that the following factors should be taken into account while deciding transfer of cases to Investigation/Central Circles. (a) The likelihood of establishing tax fraud for a successful prosecution. (b) The necessity of covering all direct taxes and different kinds of tax offences within eac .....

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..... in any case in three or four years. After a period of four years or before that, if the investigation has been completed the case may be transferred out of the Investigation/Central Circle. However, if a case is to be retained for a period exceeding four years, approval of the Board should be obtained. In so far as the present cases are concerned, this review may be carried out in April, 1977. - .....

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