INCOME TAX

INSTRUCTION NO. 3/2001

 Dated: August 13, 2001

Subject: Centralisation of cases subsequent to the restructuring of the Income-tax Department- Regarding.

Subsequent to the restructuring of the Income Tax Department, revised jurisdiction of Commissioners of Income-tax all over India, has been circulated vide Notification No. S.O. 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 post-restructuring 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 u/s 127 of the Income-tax 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, i.e. upto 31st October, 2001.

4. The contents of these Instructions may be brought to the notice of all the officers working In your Region/Charge.

F.No. 186/25/2001-ITA.I.

(I.P.S. Bindra)
Under Secretary to the Govt. Of, India