Tax Recovery Commissioners may be appointed by the Central Government to supervise Tax Recovery Officers. Rule 4 empowered the Central Government to appoint Tax Recovery Commissioners to exercise general supervision over Tax Recovery Officers in the Income-tax (Certificate Proceedings) framework; this provision was omitted by Notification No. 397 dated 30-12-1971, w.e.f. 01-01-1972.
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.
Tax Recovery Commissioners may be appointed by the Central Government to supervise Tax Recovery Officers.
Rule 4 empowered the Central Government to appoint Tax Recovery Commissioners to exercise general supervision over Tax Recovery Officers in the Income-tax (Certificate Proceedings) framework; this provision was omitted by Notification No. 397 dated 30-12-1971, w.e.f. 01-01-1972.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.