Income-tax authority defined as a hierarchical roster of tax officers, including subordinate Inspectors within specified senior oversight. The term Income-tax authority denotes a specified hierarchy of tax officials-Principal Commissioners or Commissioners, Principal Directors or Directors, Joint Commissioners or Joint Directors, Assistant Directors or Deputy Directors, Assessing Officers, and Tax Recovery Officers-and expressly includes an Inspector of Income-tax for specified subsections where the Inspector is subordinate to designated senior officers as specified by the Board.
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.
Income-tax authority defined as a hierarchical roster of tax officers, including subordinate Inspectors within specified senior oversight.
The term Income-tax authority denotes a specified hierarchy of tax officials-Principal Commissioners or Commissioners, Principal Directors or Directors, Joint Commissioners or Joint Directors, Assistant Directors or Deputy Directors, Assessing Officers, and Tax Recovery Officers-and expressly includes an Inspector of Income-tax for specified subsections where the Inspector is subordinate to designated senior officers as specified by the Board.
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