Administrative delegation broadened to all income-tax authorities except appellate commissioners under amended provisions. Amendment to section 119 replaces the reference in sub section (2)(b) so that 'any income-tax authority, not being a Deputy Commissioner (Appeals) or Commissioner (Appeals)' may exercise the specified powers, and omits sub section (3) entirely; effective 1 April 1988.
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.
Administrative delegation broadened to all income-tax authorities except appellate commissioners under amended provisions.
Amendment to section 119 replaces the reference in sub section (2)(b) so that "any income-tax authority, not being a Deputy Commissioner (Appeals) or Commissioner (Appeals)" may exercise the specified powers, and omits sub section (3) entirely; effective 1 April 1988.
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