Delegation of regional authority to Chief Commissioners enhances administrative control and consolidates field jurisdiction under them. Instruction No. 1775/CBDT delegates defined powers, functions and regional jurisdiction from the Board to Chief Commissioners/Directors General (Investigation), makes all regional Commissioners/Directors of Inspection administratively subordinate to them and requires that their staff be drawn from existing sanctioned strength without separate posts; specified Director General roles are unaffected and detailed authorities are set out in annexures, with communications to be channelled through the regional Chief Commissioner/Director General except in emergencies.
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Provisions expressly mentioned in the judgment/order text.
Delegation of regional authority to Chief Commissioners enhances administrative control and consolidates field jurisdiction under them.
Instruction No. 1775/CBDT delegates defined powers, functions and regional jurisdiction from the Board to Chief Commissioners/Directors General (Investigation), makes all regional Commissioners/Directors of Inspection administratively subordinate to them and requires that their staff be drawn from existing sanctioned strength without separate posts; specified Director General roles are unaffected and detailed authorities are set out in annexures, with communications to be channelled through the regional Chief Commissioner/Director General except in emergencies.
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