Chairmanship of regional advisory committees determined by seniority, with attached charge commissioner serving as co opted member. Where a Regional Direct Taxes Advisory Committee serves multiple Commissioners' charges and meetings alternate at the respective headquarters, the Commissioner to whose charge the Committee is attached ordinarily acts as Chairman with the other Commissioner as co opted Member; however, if the other Commissioner is senior, that senior Commissioner shall be designated as Chairman and the attached Commissioner shall become the co opted Member, with the rule applying mutatis mutandis where more than two charges are served.
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.
Chairmanship of regional advisory committees determined by seniority, with attached charge commissioner serving as co opted member.
Where a Regional Direct Taxes Advisory Committee serves multiple Commissioners' charges and meetings alternate at the respective headquarters, the Commissioner to whose charge the Committee is attached ordinarily acts as Chairman with the other Commissioner as co opted Member; however, if the other Commissioner is senior, that senior Commissioner shall be designated as Chairman and the attached Commissioner shall become the co opted Member, with the rule applying mutatis mutandis where more than two charges are served.
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