Delegation of tax authority powers: Board directions allow higher authorities to act for lower authorities under the statute. The Amendment declares that a higher-ranking income-tax authority may, if directed by the Board, exercise the powers and perform the functions of a lower-ranking income-tax authority, and that any such Board direction is deemed to be a direction under the existing provision of sub-section (1), with retrospective effect from the first day of April, nineteen eighty-eight.
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.
Provisions expressly mentioned in the judgment/order text.
Delegation of tax authority powers: Board directions allow higher authorities to act for lower authorities under the statute.
The Amendment declares that a higher-ranking income-tax authority may, if directed by the Board, exercise the powers and perform the functions of a lower-ranking income-tax authority, and that any such Board direction is deemed to be a direction under the existing provision of sub-section (1), with retrospective effect from the first day of April, nineteen eighty-eight.
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