Jurisdiction delegation centralises income tax authority in Chief Commissioners, with cascading authorisations for PAN matters to subordinate officers. The notification delegates to Chief Commissioners listed in Schedule I the powers and functions of specified Commissioners of Income-tax for the territorial areas, persons, incomes or cases enumerated. Schedule II assigns jurisdiction over permanent account number matters to designated Chief Commissioners and provides that they may authorise Commissioners, who may further authorise Joint Commissioners, who in turn may authorise subordinate Assessing Officers to exercise PAN-related powers.
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.
Jurisdiction delegation centralises income tax authority in Chief Commissioners, with cascading authorisations for PAN matters to subordinate officers.
The notification delegates to Chief Commissioners listed in Schedule I the powers and functions of specified Commissioners of Income-tax for the territorial areas, persons, incomes or cases enumerated. Schedule II assigns jurisdiction over permanent account number matters to designated Chief Commissioners and provides that they may authorise Commissioners, who may further authorise Joint Commissioners, who in turn may authorise subordinate Assessing Officers to exercise PAN-related powers.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
