INCOME TAX INSTRUCTION NOnbsp32001 nbspDated August 13 2001 SubjectnbspCentralisation of cases subsequent to the restructuring of the Incometax Department Regarding Subsequent to the restructuring of the Income Tax Department revised jurisdiction of Commissioners of Incometax all over India has been circulated vide Notification No SO 732 E dated 31st July 2001 The revised jurisdiction has been made effective from 1st August 2001 2 Queries have been received by the Board regarding the centralisation of cases in the postrestructuring regime The issue has been examined by the Board It is hereby clarified that in the first instance all the files will have to be transferred as per the revised order of jurisdiction Later on if centralisation in some of the cases with one or the other Range is considered absolutely essential the same can be done by passing Order us 127 of the Incometax Act 1961 It has however been decided that all such Orders would be issued with the prior approval of Central Board of Direct Taxes 3 Since the transfer of cases itself will take some time the Board would not expect any request for centralisation for at least three months ie upto 31st October 2001 4 The contents of these Instructions may be brought to the notice of all the officers working In your RegionCharge FNo 186252001ITAI IPS Bindra Under Secretary to the Govt Of India nbsp