Classification of income-tax authorities establishes the statutory hierarchy for tax administration and office nomenclature. The clause defines the institutional framework by enumerating classes of income-tax authorities, from the Central Board of Direct Taxes through Principal Directors General/Principal Chief Commissioners, Directors General/Chief Commissioners, Principal Directors/Principal Commissioners, Directors/Commissioners (and Commissioners (Appeals)), Additional, Joint, Deputy and Assistant Directors/Commissioners (including Appeals counterparts), Income-tax Officers, Tax Recovery Officers, and Inspectors of Income-tax, thereby establishing the formal hierarchy and nomenclature for administering the Act.
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.
Classification of income-tax authorities establishes the statutory hierarchy for tax administration and office nomenclature.
The clause defines the institutional framework by enumerating classes of income-tax authorities, from the Central Board of Direct Taxes through Principal Directors General/Principal Chief Commissioners, Directors General/Chief Commissioners, Principal Directors/Principal Commissioners, Directors/Commissioners (and Commissioners (Appeals)), Additional, Joint, Deputy and Assistant Directors/Commissioners (including Appeals counterparts), Income-tax Officers, Tax Recovery Officers, and Inspectors of Income-tax, thereby establishing the formal hierarchy and nomenclature for administering the Act.
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