Prescribed authority for notice under section 270(8) must be an authorised income-tax officer or above. The prescribed authority for issuing notice under section 270(8) is an income-tax authority not below the rank of an Income-tax Officer, if authorised by the Central Board of Direct Taxes to act for the purposes of that provision.
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.
Prescribed authority for notice under section 270(8) must be an authorised income-tax officer or above.
The prescribed authority for issuing notice under section 270(8) is an income-tax authority not below the rank of an Income-tax Officer, if authorised by the Central Board of Direct Taxes to act for the purposes of that provision.
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