Inspector of Wealth-tax empowerment: income-tax inspectors could be authorised to act under wealth-tax authorities, provision now omitted. The provision empowering a Commissioner to authorise Inspectors of Income-tax to act as Inspectors of Wealth-tax under subordinate wealth-tax authorities and perform functions assigned by the Commissioner or the wealth-tax authority has been omitted, thereby removing that statutory delegation mechanism for cross-appointment and tasking of income-tax inspectors for wealth-tax 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.
Inspector of Wealth-tax empowerment: income-tax inspectors could be authorised to act under wealth-tax authorities, provision now omitted.
The provision empowering a Commissioner to authorise Inspectors of Income-tax to act as Inspectors of Wealth-tax under subordinate wealth-tax authorities and perform functions assigned by the Commissioner or the wealth-tax authority has been omitted, thereby removing that statutory delegation mechanism for cross-appointment and tasking of income-tax inspectors for wealth-tax duties.
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