Income-tax authorities defined: hierarchical classes set administrative roles and responsibilities for direct tax administration under the Code. Classification of income-tax authorities sets out a hierarchical structure of offices responsible for administering the direct tax regime, listing central board and successive tiers of commissioners, directors, joint, deputy and assistant officers, together with Income-tax Officers, Tax Recovery Officers and Inspectors, to allocate assessment, appeal oversight, recovery and inspection responsibilities under the Code.
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.
Income-tax authorities defined: hierarchical classes set administrative roles and responsibilities for direct tax administration under the Code.
Classification of income-tax authorities sets out a hierarchical structure of offices responsible for administering the direct tax regime, listing central board and successive tiers of commissioners, directors, joint, deputy and assistant officers, together with Income-tax Officers, Tax Recovery Officers and Inspectors, to allocate assessment, appeal oversight, recovery and inspection responsibilities under the Code.
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