Extension of income-tax officials' powers: officials given equivalent powers and jurisdiction under the expenditure-tax framework. The amendment substitutes subsection (1) of section 6 to provide that specified officers - including Director General of Income-tax, Chief Commissioner, Directors, Commissioners, Deputy and Assistant Directors and Commissioners, Income-tax Officers, Tax Recovery Officers and Inspectors - shall have the like powers and perform the like functions under the Expenditure-tax Act as they have under the Income-tax Act, and that their jurisdiction under the Expenditure-tax Act shall be the same as under the Income-tax Act; subsection (3) wording is also broadened to reference Director General or Director and Chief Commissioner or Commissioner.
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Provisions expressly mentioned in the judgment/order text.
Extension of income-tax officials' powers: officials given equivalent powers and jurisdiction under the expenditure-tax framework.
The amendment substitutes subsection (1) of section 6 to provide that specified officers - including Director General of Income-tax, Chief Commissioner, Directors, Commissioners, Deputy and Assistant Directors and Commissioners, Income-tax Officers, Tax Recovery Officers and Inspectors - shall have the like powers and perform the like functions under the Expenditure-tax Act as they have under the Income-tax Act, and that their jurisdiction under the Expenditure-tax Act shall be the same as under the Income-tax Act; subsection (3) wording is also broadened to reference Director General or Director and Chief Commissioner or Commissioner.
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