Jurisdiction of income-tax authorities affirmed: designated commissioners retain and may delegate territorial and functional powers. Notification directs that specified Commissioners of Income-tax shall perform functions in respect of the territorial areas, persons, incomes and classes of cases they were handling immediately before the earlier Board notification; requires subordinate Joint Commissioners and Assessing Officers to perform corresponding functions; authorises written orders for delegation from Commissioners to Joint Commissioners and from Joint Commissioners to Assessing Officers; annexed schedule designates Central Commissioners, their headquarters and the class of centralised cases to which this allocation applies.
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Jurisdiction of income-tax authorities affirmed: designated commissioners retain and may delegate territorial and functional powers.
Notification directs that specified Commissioners of Income-tax shall perform functions in respect of the territorial areas, persons, incomes and classes of cases they were handling immediately before the earlier Board notification; requires subordinate Joint Commissioners and Assessing Officers to perform corresponding functions; authorises written orders for delegation from Commissioners to Joint Commissioners and from Joint Commissioners to Assessing Officers; annexed schedule designates Central Commissioners, their headquarters and the class of centralised cases to which this allocation applies.
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