Revisionary powers under income tax law assigned to additional commissioners, reallocating administrative functions and staff advances authority. Additional Commissioners were authorised to perform revisionary powers under sections 263 and 264 of the Income tax law, with Commissioners retaining jurisdiction over recruitment examinations. The intention also transferred sanctioning of special loans and advances from Provident Fund accounts for non gazetted staff to Additional Commissioners, reflecting a reallocation of specified administrative and non statutory technical functions.
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Provisions expressly mentioned in the judgment/order text.
Revisionary powers under income tax law assigned to additional commissioners, reallocating administrative functions and staff advances authority.
Additional Commissioners were authorised to perform revisionary powers under sections 263 and 264 of the Income tax law, with Commissioners retaining jurisdiction over recruitment examinations. The intention also transferred sanctioning of special loans and advances from Provident Fund accounts for non gazetted staff to Additional Commissioners, reflecting a reallocation of specified administrative and non statutory technical functions.
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