Designation of officers under Section 133A clarifies delegated search and inspection powers and territorial allocation. The Board specifies Principal Director General, Director General, Principal Chief Commissioner and Chief Commissioner as the senior officers whose subordinates may exercise the search and inspection powers under the Income-tax law, confined to territorial areas, persons or classes of persons, incomes or classes of incomes, and cases or classes of cases assigned to them under the Department's allocation framework; the specification excludes charges exercising powers under the separate penalty and faceless penalty mechanism.
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.
Designation of officers under Section 133A clarifies delegated search and inspection powers and territorial allocation.
The Board specifies Principal Director General, Director General, Principal Chief Commissioner and Chief Commissioner as the senior officers whose subordinates may exercise the search and inspection powers under the Income-tax law, confined to territorial areas, persons or classes of persons, incomes or classes of incomes, and cases or classes of cases assigned to them under the Department's allocation framework; the specification excludes charges exercising powers under the separate penalty and faceless penalty mechanism.
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