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Tuesday 30 August 2011

CBDT-Instructions – Handing Over Of Charge

Instruction No. 09/2011 Dated 25-8-2011
It has come to the notice of the Board that at the time of transfer of an officer/official,detailed Handing Over Note indicating the confidential records and documents, including documents relating to survey and search and seizure, pending important and time bound matters such as audit objections, appeals, revision matters, approvals for retaining impounded/seized documents, reopening of assessments, pending search and survey
assessments etc. is not given to the successor. In the absence of a proper handing over of records, important documents get misplaced and even lost in some cases.