Authority title substitution in tax law replaces specified inspection and commissioner designations with new titles, preserving certain commissioner references. Substitution of authorities in the Income-tax Act updates specified official titles to new designations and requires consequential grammatical changes to cross-references, while preserving existing references to the term Commissioner in certain enumerated provisions; the Table lists the one-to-one replacements such as Director of Inspection to Director General or Director and Income-tax Officer to Assessing Officer.
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.
Authority title substitution in tax law replaces specified inspection and commissioner designations with new titles, preserving certain commissioner references.
Substitution of authorities in the Income-tax Act updates specified official titles to new designations and requires consequential grammatical changes to cross-references, while preserving existing references to the term Commissioner in certain enumerated provisions; the Table lists the one-to-one replacements such as Director of Inspection to Director General or Director and Income-tax Officer to Assessing Officer.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
