Proposals u/s.127(1) of the Income Tax Act, 1961 for the transfer of jurisdiction over Income-tax cases. - Income Tax - 1219/CBDT

INSTRUCTION NO. 1219/CBDT Dated : November 25, 1978 Section(s) Referred: 127(1) Statute: Income - Tax Act, 1961 CsIT while forwarding proposals u/s.127(1) of the I.T.Act, 1961 for the transfer of jurisdiction over Income-tax cases send a draft order also indicating therein inter-alia the designation of the Income-tax officer from whom the file is proposed to be transferred. Several instances have come to the notice of the Board where pending consideration of the proposals received u/s.127, the case is transferred from the ITOs holding jurisdiction to another ITO in the Commissioner's Charge. The Board is not informed of this change with the result that Commissioners have to come up to the Board for issue of corrigenda on the orders passed by the Board u/s.127 on the original proposals. 2. The Board desire that no transfer should be effected by CsIT in regard to cases for which proposals for the transfer of jurisdiction have been forwarded to the Board. If in any particular case such a transfer becomes absolutely unavoidable the Board should be immediately informed. This would eliminate the need for issue of corrigenda or cancellation of orders passed u/s.127 subsequently which cause unnecessary work and inconvenience to all concerned.