Board empowerment to assign Director of Inspection functions enables delegation across wealth-tax authorities and administrative reassignment of duties. Provision authorises the Board to empower persons to exercise functions of a Director of Inspection under the Wealth-tax Act, and permits a Director of Inspection to perform functions of any other wealth-tax authority as assigned by the Board, creating a delegation and inter-authority assignment mechanism for inspection duties.
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.
Board empowerment to assign Director of Inspection functions enables delegation across wealth-tax authorities and administrative reassignment of duties.
Provision authorises the Board to empower persons to exercise functions of a Director of Inspection under the Wealth-tax Act, and permits a Director of Inspection to perform functions of any other wealth-tax authority as assigned by the Board, creating a delegation and inter-authority assignment mechanism for inspection duties.
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