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: tax recovery officers may be authorised to correct apparent record mistakes alongside assessing officers for recoverable sums. A Tax Recovery Officer may be authorised by the Chief Commissioner or Commissioner by written order to exercise the Assessing Officer's rectification powers to correct mistakes apparent from the record in respect of orders that result in a recoverable sum where a recovery certificate has been drawn; such powers are to be exercised 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: tax recovery officers may be authorised to correct apparent record mistakes alongside assessing officers for recoverable sums.
A Tax Recovery Officer may be authorised by the Chief Commissioner or Commissioner by written order to exercise the Assessing Officer's rectification powers to correct mistakes apparent from the record in respect of orders that result in a recoverable sum where a recovery certificate has been drawn; such powers are to be exercised concurrently with the Assessing Officer.
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