Mandatory grant of prescribed tax relief shifts authority to income-tax officer and removes commissioner's discretionary power. The amendment replaces the Commissioner's discretionary power to 'grant such relief as he considers appropriate' with a mandatory duty on the Income-tax Officer to 'grant such relief as may be prescribed' upon an assessee's application, transferring authority and conditioning relief on prescribed rules.
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Provisions expressly mentioned in the judgment/order text.
Mandatory grant of prescribed tax relief shifts authority to income-tax officer and removes commissioner's discretionary power.
The amendment replaces the Commissioner's discretionary power to "grant such relief as he considers appropriate" with a mandatory duty on the Income-tax Officer to "grant such relief as may be prescribed" upon an assessee's application, transferring authority and conditioning relief on prescribed rules.
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