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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>Appointment of income-tax authorities: Central Government may delegate appointment and staffing powers subject to service rules.</h1> The Central Government may appoint persons as income-tax authorities and, subject to its rules and orders on conditions of service, may authorise the Board or designated senior tax officials to appoint income-tax authorities below Deputy Commissioner or Assistant Commissioner; an authorised income tax authority may likewise appoint necessary executive and ministerial staff, subject to the Central Government's service rules and orders.

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