Amendment to Wealth-tax Act expands authority to amend tax orders under specified sections, reallocating amendment powers among officials. Consequential amendments to the Wealth-tax Act (w.e.f. 1 April 1989) revise section 35(1) to allocate amendment powers: specified officials including Deputy Director, Deputy Commissioner, Director, Commissioner, Deputy Commissioner (Appeals) and Commissioner (Appeals) may amend orders under section 18A; Deputy Commissioner (Appeals) and Commissioner (Appeals) may amend orders under section 23 and 23A; Commissioner may amend orders under section 25; and the Appellate Tribunal may amend orders under section 24.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Wealth-tax Act expands authority to amend tax orders under specified sections, reallocating amendment powers among officials.
Consequential amendments to the Wealth-tax Act (w.e.f. 1 April 1989) revise section 35(1) to allocate amendment powers: specified officials including Deputy Director, Deputy Commissioner, Director, Commissioner, Deputy Commissioner (Appeals) and Commissioner (Appeals) may amend orders under section 18A; Deputy Commissioner (Appeals) and Commissioner (Appeals) may amend orders under section 23 and 23A; Commissioner may amend orders under section 25; and the Appellate Tribunal may amend orders under section 24.
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