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Powers of central tax officers allow delegation and subordinate exercise, while Appellate Authority is excluded from such functions. Power of central tax officers to exercise and discharge functions under the Act is subject to Board-imposed conditions and limitations. An officer may also exercise the powers and duties of subordinate officers, and the Commissioner may delegate his powers to another subordinate officer subject to specified conditions. An Appellate Authority cannot exercise the powers and duties assigned to any other officer of central tax.
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.
Powers of central tax officers allow delegation and subordinate exercise, while Appellate Authority is excluded from such functions.
Power of central tax officers to exercise and discharge functions under the Act is subject to Board-imposed conditions and limitations. An officer may also exercise the powers and duties of subordinate officers, and the Commissioner may delegate his powers to another subordinate officer subject to specified conditions. An Appellate Authority cannot exercise the powers and duties assigned to any other officer of central tax.
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