Authorised-officer scope expanded: section 132A now includes Assistant Commissioner alongside Income-tax Officer, effective from April. The amendment substitutes the words 'or Income-tax Officer' with ', Assistant Commissioner or Income-tax Officer' in subsection (1) of section 132A, thereby adding Assistant Commissioner to the authorised-officer terminology; the substitution took effect on the stated commencement date.
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.
Authorised-officer scope expanded: section 132A now includes Assistant Commissioner alongside Income-tax Officer, effective from April.
The amendment substitutes the words "or Income-tax Officer" with ", Assistant Commissioner or Income-tax Officer" in subsection (1) of section 132A, thereby adding Assistant Commissioner to the authorised-officer terminology; the substitution took effect on the stated commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
