JURISDICTION(OF ASSESSING OFFICER) - FOR THE PURPOSE OF COMMODITIES TRANSACTION TAX UNDER CHAPTER VII OF THE FINANCE ACT, 2013 - 72/2013 - Income Tax Act, 1961
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Assessing Officer jurisdiction authorised to exercise powers for commodities transaction tax under Finance Act framework. The notification authorises the Assessing Officer who has jurisdiction over an assessee under the Income-tax Act to exercise and perform the powers and functions conferred on an Assessing Officer for the purposes of Chapter VII of the Finance Act, 2013 relating to commodities transaction tax, thereby aligning jurisdictional competence and procedural enforcement for that tax with existing Income-tax Act assessing officer assignments.
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 authorised to exercise powers for commodities transaction tax under Finance Act framework.
The notification authorises the Assessing Officer who has jurisdiction over an assessee under the Income-tax Act to exercise and perform the powers and functions conferred on an Assessing Officer for the purposes of Chapter VII of the Finance Act, 2013 relating to commodities transaction tax, thereby aligning jurisdictional competence and procedural enforcement for that tax with existing Income-tax Act assessing officer assignments.
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