Authorisation of tax officers expanded to include Additional Director and Additional Commissioner with retrospective effect. The amendment inserts the designations Additional Director and Additional Commissioner after the existing clause following the words 'Chief Commissioner or Commissioner may authorise any', thereby expanding the class of officers who may be authorised to act; this insertion is deemed to have taken effect retrospectively from the earlier specified date and is enacted through a Finance Act amendment to the income-tax legislative framework.
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.
Authorisation of tax officers expanded to include Additional Director and Additional Commissioner with retrospective effect.
The amendment inserts the designations Additional Director and Additional Commissioner after the existing clause following the words 'Chief Commissioner or Commissioner may authorise any', thereby expanding the class of officers who may be authorised to act; this insertion is deemed to have taken effect retrospectively from the earlier specified date and is enacted through a Finance Act amendment to the income-tax legislative framework.
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