Tax authorities: income-tax officials exercise surtax powers, while Board directions cannot force specific assessments or override appeals discretion. The section designates income-tax authorities under the Income-tax Act as the authorities to exercise powers and perform functions under the Surtax Act for companies, with jurisdiction mirroring that under the Income-tax Act (including orders assigning concurrent jurisdiction). The Board may issue administrative orders, instructions and directions for proper administration, provided such directions do not compel specific assessments or outcomes nor interfere with the Commissioner (Appeals) in the exercise of appellate discretion.
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.
Tax authorities: income-tax officials exercise surtax powers, while Board directions cannot force specific assessments or override appeals discretion.
The section designates income-tax authorities under the Income-tax Act as the authorities to exercise powers and perform functions under the Surtax Act for companies, with jurisdiction mirroring that under the Income-tax Act (including orders assigning concurrent jurisdiction). The Board may issue administrative orders, instructions and directions for proper administration, provided such directions do not compel specific assessments or outcomes nor interfere with the Commissioner (Appeals) in the exercise of appellate discretion.
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