Addition of Additional Commissioners of Income-tax expands the list of officials recognised under section 117(1). The amendment inserts Additional Commissioners of Income-tax after 'Directors of Inspection, Commissioners of Income-tax,' in section 117(1) of the Income-tax Act, thereby expanding the list of administrative tax officers referenced in that provision.
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Provisions expressly mentioned in the judgment/order text.
Addition of Additional Commissioners of Income-tax expands the list of officials recognised under section 117(1).
The amendment inserts Additional Commissioners of Income-tax after "Directors of Inspection, Commissioners of Income-tax," in section 117(1) of the Income-tax Act, thereby expanding the list of administrative tax officers referenced in that provision.
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