Substitution of authorities updates statutory references to alternative or higher tax officials, altering how offices are cited in statute. Substitution of authorities updates specified references in the Income-tax Act so that citations to certain tax officials are read as references to alternative or higher-designated officials, subject to a savings provision and contextual qualification; consequential grammatical adjustments are prescribed. The operative substitutions replace Assistant Commissioner with Assistant Commissioner or Deputy Commissioner; Assistant Director with Assistant Director or Deputy Director; Deputy Commissioner with Joint Commissioner; and Deputy Director with Joint Director.
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.
Substitution of authorities updates statutory references to alternative or higher tax officials, altering how offices are cited in statute.
Substitution of authorities updates specified references in the Income-tax Act so that citations to certain tax officials are read as references to alternative or higher-designated officials, subject to a savings provision and contextual qualification; consequential grammatical adjustments are prescribed. The operative substitutions replace Assistant Commissioner with Assistant Commissioner or Deputy Commissioner; Assistant Director with Assistant Director or Deputy Director; Deputy Commissioner with Joint Commissioner; and Deputy Director with Joint Director.
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