Commissioners of Wealth-tax (Appeals) appointments empowered by board determine appellate jurisdictions and work allocation under Act. The Board may empower persons to exercise the functions of Commissioners of Wealth-tax (Appeals) under the Act, and empowered Commissioners (Appeals) shall perform functions in respect of such areas, persons, or classes as the Board directs; where two or more Commissioners (Appeals) are assigned the same area, persons, or classes, they shall perform functions according to Board orders for distribution and allocation of work.
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Provisions expressly mentioned in the judgment/order text.
Commissioners of Wealth-tax (Appeals) appointments empowered by board determine appellate jurisdictions and work allocation under Act.
The Board may empower persons to exercise the functions of Commissioners of Wealth-tax (Appeals) under the Act, and empowered Commissioners (Appeals) shall perform functions in respect of such areas, persons, or classes as the Board directs; where two or more Commissioners (Appeals) are assigned the same area, persons, or classes, they shall perform functions according to Board orders for distribution and allocation of work.
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