Designation of Appellate Commissioners preserves continuity of appellate jurisdiction despite redesignation of income-tax authorities. Designation of specified Commissioners of Income-tax (Appeals) in Calcutta directs that they shall continue to perform appellate functions in respect of the territorial areas, persons, incomes or classes of cases in which they were exercising jurisdiction immediately before this notification, and shall exercise powers over all orders against which appeals were pending prior to the notification notwithstanding redesignation of the underlying income-tax authorities; their functions remain subject to any future notifications or orders issued by the Board or the Chief Commissioner.
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.
Designation of Appellate Commissioners preserves continuity of appellate jurisdiction despite redesignation of income-tax authorities.
Designation of specified Commissioners of Income-tax (Appeals) in Calcutta directs that they shall continue to perform appellate functions in respect of the territorial areas, persons, incomes or classes of cases in which they were exercising jurisdiction immediately before this notification, and shall exercise powers over all orders against which appeals were pending prior to the notification notwithstanding redesignation of the underlying income-tax authorities; their functions remain subject to any future notifications or orders issued by the Board or the Chief Commissioner.
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