Delegation of approval: specified refund and assessment powers require Board approval before Commissioner or Joint Secretary may act. The amendment inserts references to sub section (1) of section 44 and sub sections (4) and (5) of section 52 into section 168 so that the Commissioner or Joint Secretary may exercise the powers specified in those subsections only with the approval of the Board, thereby extending section 168's approval requirement to the newly listed provisions.
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 approval: specified refund and assessment powers require Board approval before Commissioner or Joint Secretary may act.
The amendment inserts references to sub section (1) of section 44 and sub sections (4) and (5) of section 52 into section 168 so that the Commissioner or Joint Secretary may exercise the powers specified in those subsections only with the approval of the Board, thereby extending section 168's approval requirement to the newly listed provisions.
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