Centralisation of search cases

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..... : Centralisation of search cases - Guidelines  Ref: CBDT's letter in F.No.286/88/2008-IT(lnv.ll) dated 17.09.2008. Sir/Madam, 1. It has been observed that there is considerable delay in centralization of cases (both within  and outstation) resulting in undue delay in initiation of search assessment proceedings, deferment of payment of taxes and completion of assessments at the fag end .....

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..... efore centralization of such cases. Such draft SCNs shall contain specific reasons for the proposed centralization, General and vague reasons such as the 'need for coordinated investigation' should be avoided. The DGIT/CCIT concerned shall coordinate and ensure that speaking orders are passed by the jurisdictional CsIT after giving due opportunity to assessees. Instances of non-speaking orders u/s .....

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..... he CCsIT/DsGIT/CsIT concerned shall ensure that the assessments in such cases do not get barred by limitation and/or the assessees do not fritter away the assets in the meantime. Suitable strategy should be adopted in such cases. If necessary, assessment and other required proceedings may be got initiated and completed in the CIT charge having original jurisdiction over the case. (v) The cases w .....

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