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        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.

        <h1>Delegation of regional authority to Chief Commissioners enhances administrative control and consolidates field jurisdiction under them.</h1> 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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