Concurrent jurisdiction of Inspecting Assistant Commissioner enables direction over Income-tax Officers and alters appeal routes. The Commissioner may order that powers and functions of Income-tax Officers in relation to specified areas, persons, incomes or cases be exercised concurrently by the Inspecting Assistant Commissioner; the Inspecting Assistant Commissioner may direct Income-tax Officers whose powers are thus affected and those Officers must follow such directions. No instruction prejudicial to the assessee shall be issued without an opportunity to be heard, though directions on the lines of an investigation are not treated as prejudicial. References to Income-tax Officer and Appellate Assistant Commissioner in such matters shall be read as references to the Inspecting Assistant Commissioner and the Commissioner respectively, altering approval and appeal routes.
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.
Concurrent jurisdiction of Inspecting Assistant Commissioner enables direction over Income-tax Officers and alters appeal routes.
The Commissioner may order that powers and functions of Income-tax Officers in relation to specified areas, persons, incomes or cases be exercised concurrently by the Inspecting Assistant Commissioner; the Inspecting Assistant Commissioner may direct Income-tax Officers whose powers are thus affected and those Officers must follow such directions. No instruction prejudicial to the assessee shall be issued without an opportunity to be heard, though directions on the lines of an investigation are not treated as prejudicial. References to Income-tax Officer and Appellate Assistant Commissioner in such matters shall be read as references to the Inspecting Assistant Commissioner and the Commissioner respectively, altering approval and appeal routes.
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