Delegation of powers allows transfer of officer functions with conditions and lets Board-posted Commissioners issue binding directions. Delegation permits the Commissioner to notify that any power under the Act may also be exercised by another specified authority or officer subject to conditions; the Commissioner (including a Commissioner or Joint Secretary posted in the Board) may issue orders, instructions or directions to central tax officers which those officers and implementing personnel must observe.
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.
Delegation of powers allows transfer of officer functions with conditions and lets Board-posted Commissioners issue binding directions.
Delegation permits the Commissioner to notify that any power under the Act may also be exercised by another specified authority or officer subject to conditions; the Commissioner (including a Commissioner or Joint Secretary posted in the Board) may issue orders, instructions or directions to central tax officers which those officers and implementing personnel must observe.
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