9911796707
TMI BlogCentralization of Search casesX X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Central) All Director Generate of Income Tax (Inv./lntell.) Sir. Sub.: Centralization of Search cases 1. Instances have come to notice of the Board that Search cases are not being centralized promptly, thereby causing delay In initiation of the search assessment proceedings, deferment of payment of taxes and finally resulting in completion of search assessments at the fag end ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ify the CIT(C) in whose charge the cases well be a) centralized and inform the DlT(Inv) concerned as well as the CIT(C) within seven days of initiation of search. (c) In regions where there is no central circle or the group is assessed in more than one CCIT regions or involving more than one ClT charges, then the DGIT (Inv.) should identify the CIT charge in which the group searched will be cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial jurisdiction. Against each of the cases, it should be mentioned whether it is covered u/s 132(1) of 132 A or 133A(1) or it is a connected case copies of the proposal should also be endorsed to the CCIT concerned from whose jurisdiction the cases are to be transferred and the DGIT(lnv.)/CCIT(C) to whose jurisdiction the cases are being transferred (e) On receipt of the proposal from DIT(lnv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Commissioners are not in agreement with the proposal of centralization forwarded by DIT(lnv.) or CIT(C) or DGIT(Inv.), the CCIT concerned, should inform the DGIT (Inv.) about the disagreement and the reasons for the same immediately. The DGIT (Inv.) should forward the proposal along with his comments to the Investigation Division of CBDT within seven days of receipt of the dissent note from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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