Delegation of Commissioner powers allows written orders assigning functions to Inspecting Assistant Commissioner or specified staff, subject to Board authorization. Commissioner may, by written general or special order, direct that powers and specified functions under the Wealth-tax Act be exercised by an Inspecting Assistant Commissioner, an Inspector of Wealth-tax, or specified ministerial staff for designated cases, persons or areas, subject to any conditions, restrictions or limitations in the order; delegations alter statutory references to the Wealth-tax Officer accordingly and certain functions cannot be delegated under clause (b) without written Board authorization.
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.
Delegation of Commissioner powers allows written orders assigning functions to Inspecting Assistant Commissioner or specified staff, subject to Board authorization.
Commissioner may, by written general or special order, direct that powers and specified functions under the Wealth-tax Act be exercised by an Inspecting Assistant Commissioner, an Inspector of Wealth-tax, or specified ministerial staff for designated cases, persons or areas, subject to any conditions, restrictions or limitations in the order; delegations alter statutory references to the Wealth-tax Officer accordingly and certain functions cannot be delegated under clause (b) without written Board authorization.
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