Avoidance of frequent transfer of cases u/s127. - Income Tax - 1809/1989

INSTRUCTION NO. 1809/1989 Dated: March 10, 1989 One of the recommendations of the Regional Conference of Chief Commissioners, Lucknow (1988) was that frequent changes in jurisdiction should be avoided. 2. The Board have considered the recommendation and it has been decided that while exercising the powers delegated to Directors General, Chief Commissioners under section 120(2) of the Income-tax Act, 1961, vide Board's Notification No.7828 (F.No.187/5/88-ITA.I) dated 30th March, 1988 this recommendation may be kept in view. 3. The power of transfer of cases from one Assessing Officer to another under section 127 of the Act also vests with Directors General, Chief Commissioners and Commissioners with effect from 1.4.1988. The Board have issued detailed guidelines regarding the period for which the cases have to be kept in Central Circles. Subject to such guidelines, frequent changes in the transfer of cases under section 127 should also be avoided.