Appointment of income-tax authorities central government may delegate appointment and staffing powers to specified tax authorities. The Central Government may appoint persons as income-tax authorities or authorize specified senior tax officials and bodies to appoint income-tax authorities below Deputy or Assistant Commissioner, subject to rules and orders regulating conditions of service; authorised income-tax authorities may appoint necessary executive and ministerial staff subject to the same service rules.
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.
Appointment of income-tax authorities central government may delegate appointment and staffing powers to specified tax authorities.
The Central Government may appoint persons as income-tax authorities or authorize specified senior tax officials and bodies to appoint income-tax authorities below Deputy or Assistant Commissioner, subject to rules and orders regulating conditions of service; authorised income-tax authorities may appoint necessary executive and ministerial staff subject to the same service rules.
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