Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Rectification powers of Tax Recovery Officer operate concurrently with Assessing Officer in recovery-related orders. The Chief Commissioner or Commissioner may, by general or special written order, authorise a Tax Recovery Officer to exercise the powers and functions of an Assessing Officer under section 154 for rectifying a mistake apparent from the record in relation to an order that has resulted in a sum becoming payable and for which a certificate has been drawn under section 222. The Tax Recovery Officer acts concurrently with the Assessing Officer.
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.
Rectification powers of Tax Recovery Officer operate concurrently with Assessing Officer in recovery-related orders.
The Chief Commissioner or Commissioner may, by general or special written order, authorise a Tax Recovery Officer to exercise the powers and functions of an Assessing Officer under section 154 for rectifying a mistake apparent from the record in relation to an order that has resulted in a sum becoming payable and for which a certificate has been drawn under section 222. The Tax Recovery Officer acts concurrently with the Assessing Officer.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
