Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Concurrent jurisdiction allows Inspecting Assistant Commissioner to exercise and direct Income-tax Officers' powers and functions. Concurrent jurisdiction allowed the Commissioner to direct the Inspecting Assistant Commissioner to exercise powers and functions of an Income-tax ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Concurrent jurisdiction allows Inspecting Assistant Commissioner to exercise and direct Income-tax Officers' powers and functions.
Concurrent jurisdiction allowed the Commissioner to direct the Inspecting Assistant Commissioner to exercise powers and functions of an Income-tax Officer; Income-tax Officers were required to follow directions and guidance from the Inspecting Assistant Commissioner, with a prohibition on issuing instructions prejudicial to the assessee without an opportunity to be heard, and statutory references or approval requirements adapting to the Inspecting Assistant Commissioner when he performed Income-tax Officer functions.
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