Assessing Officer jurisdiction clarified: officers formerly called Income tax Officer retain authority to act under omitted provisions. Omission of sections 104-109 does not extinguish administrative action for assessment year 1987-88 and earlier; references to 'Income-tax Officer' in those sections are to be read as references to the Assessing Officer (including the Income-tax Officer, Assistant Commissioner, or Deputy Commissioner (Assessment) exercising jurisdiction), and actions under the omitted provisions may be taken pursuant to the General Clauses Act.
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 jurisdiction clarified: officers formerly called Income tax Officer retain authority to act under omitted provisions.
Omission of sections 104-109 does not extinguish administrative action for assessment year 1987-88 and earlier; references to "Income-tax Officer" in those sections are to be read as references to the Assessing Officer (including the Income-tax Officer, Assistant Commissioner, or Deputy Commissioner (Assessment) exercising jurisdiction), and actions under the omitted provisions may be taken pursuant to the General Clauses Act.
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