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          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.

          <h1>Powers of Commissioner to delegate Income-tax Officer functions to subordinate authorities, subject to prescribed limits.</h1> The Commissioner may, by written general or special order, direct that powers and specified functions of the Income-tax Officer be exercised by an Inspecting Assistant Commissioner, an Inspector of Income-tax, or designated ministerial staff or subordinate income-tax authorities, subject to conditions, restrictions or limitations; core functions are excepted from delegation without Board authorisation, statutory references are to be read as applying to the substituted authorities, and approvals or sanctions of the Inspecting Assistant Commissioner do not apply where substitution occurs.

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