Income-tax authorities defined and appointment powers delegated to the Board and senior officers, with Board-controlled subordination mechanisms. The amendment defines classes of Income-tax authorities, enumerating the Board, senior directors and commissioners, deputies, assistants, officers, tax recovery officers and inspectors, and clarifies appointment and staffing powers by allowing the Central Government to appoint authorities and to authorise the Board or designated senior officers to appoint authorities below Assistant Commissioner; it also authorises the Board, by notification, to specify subordinate relationships among income-tax authorities.
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.
Income-tax authorities defined and appointment powers delegated to the Board and senior officers, with Board-controlled subordination mechanisms.
The amendment defines classes of Income-tax authorities, enumerating the Board, senior directors and commissioners, deputies, assistants, officers, tax recovery officers and inspectors, and clarifies appointment and staffing powers by allowing the Central Government to appoint authorities and to authorise the Board or designated senior officers to appoint authorities below Assistant Commissioner; it also authorises the Board, by notification, to specify subordinate relationships among income-tax authorities.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
