Addition of Additional Income-tax Authorities increases administrative ranks, creating Additional Directors and Additional Commissioners within tax administration. The amendment to section 116 inserts clause (cc) to add Additional Directors of Income-tax, Additional Commissioners of Income-tax and Additional Commissioners of Income-tax (Appeals), thereby enumerating these additional officer posts under the statutory list; the insertion is effective from the first day of June, 1994.
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.
Addition of Additional Income-tax Authorities increases administrative ranks, creating Additional Directors and Additional Commissioners within tax administration.
The amendment to section 116 inserts clause (cc) to add Additional Directors of Income-tax, Additional Commissioners of Income-tax and Additional Commissioners of Income-tax (Appeals), thereby enumerating these additional officer posts under the statutory list; the insertion is effective from the first day of June, 1994.
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