Assessing Officer designation enables Assistant and Deputy Commissioners to exercise powers under section 132 provisions. The amendment replacing 'Income tax Officer' with Assessing Officer means Assistant Commissioners and Deputy Commissioners exercising prescribed delegated powers fall within the definition of Assessing Officer, and therefore are authorized to perform functions under the specified search and seizure provisions formerly attributed to an Income tax Officer.
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.
Assessing Officer designation enables Assistant and Deputy Commissioners to exercise powers under section 132 provisions.
The amendment replacing "Income tax Officer" with Assessing Officer means Assistant Commissioners and Deputy Commissioners exercising prescribed delegated powers fall within the definition of Assessing Officer, and therefore are authorized to perform functions under the specified search and seizure provisions formerly attributed to an Income tax Officer.
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