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Assessing Officer definition revised to align Gift-tax administration with Income-tax Act definitions and jurisdictional cross references. Amendment to section 2 revises Gift-tax Act definitions by omitting specified clauses, substituting corporate and partnership definitions to adopt the meanings in section 2 of the Income-tax Act, and inserting a new definition of Assessing Officer as the Assistant Commissioner or Income-tax Officer vested with jurisdiction by directions or orders under the Income-tax Act (including Deputies directed to exercise Assessing Officer functions). It also cross-references a list of tax-official titles so they bear the meanings assigned under section 2 of the Income-tax Act.
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.
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Assessing Officer definition revised to align Gift-tax administration with Income-tax Act definitions and jurisdictional cross references.
Amendment to section 2 revises Gift-tax Act definitions by omitting specified clauses, substituting corporate and partnership definitions to adopt the meanings in section 2 of the Income-tax Act, and inserting a new definition of Assessing Officer as the Assistant Commissioner or Income-tax Officer vested with jurisdiction by directions or orders under the Income-tax Act (including Deputies directed to exercise Assessing Officer functions). It also cross-references a list of tax-official titles so they bear the meanings assigned under section 2 of the Income-tax Act.
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