Delegation of scrutiny powers to State Tax Officers permits named officers to examine returns and initiate statutory action immediately. The Commissioner delegates authority to State Tax Officers, when specifically assigned by name, to conduct scrutiny of returns and related particulars and to take necessary action under the statutory scrutiny procedure; this delegation is additional to earlier orders and is effective immediately.
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.
Delegation of scrutiny powers to State Tax Officers permits named officers to examine returns and initiate statutory action immediately.
The Commissioner delegates authority to State Tax Officers, when specifically assigned by name, to conduct scrutiny of returns and related particulars and to take necessary action under the statutory scrutiny procedure; this delegation is additional to earlier orders and is effective immediately.
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