Prescribed authority defined as the senior tax commissioner with jurisdiction for misconduct proceedings under wealth tax rules. The prescribed authority for clause (ii) of sub section (2) of section 44 under the Wealth Tax Rules, 1957 is the Chief Commissioner or Commissioner having jurisdiction over the case in the proceedings in which the person is alleged to be guilty of misconduct; this substituted term specifies the senior tax official vested with jurisdictional authority for such proceedings.
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 defined as the senior tax commissioner with jurisdiction for misconduct proceedings under wealth tax rules.
The prescribed authority for clause (ii) of sub section (2) of section 44 under the Wealth Tax Rules, 1957 is the Chief Commissioner or Commissioner having jurisdiction over the case in the proceedings in which the person is alleged to be guilty of misconduct; this substituted term specifies the senior tax official vested with jurisdictional authority for such proceedings.
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