Notification No. 21/2010, dated the 31st March, 2010 superseded, CBDT directs specified Income-tax authorities to be subordinate of Income-tax authorities mentioned under the Table. - 01/2015 - Income Tax Act, 1961
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Subordination under section 144C: specified Income-tax authorities made subordinate to designated authorities for dispute resolution. The Central Board of Direct Taxes, superseding the 2010 notification, directs that specified Principal Chief/Chief Commissioners shall be superior to Commissioners who are members of designated Dispute Resolution Panels in Delhi, Mumbai and Bengaluru for purposes of functions under section 144C, with the supersession not affecting prior actions; the notification comes into force on 15 January 2015.
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.
Subordination under section 144C: specified Income-tax authorities made subordinate to designated authorities for dispute resolution.
The Central Board of Direct Taxes, superseding the 2010 notification, directs that specified Principal Chief/Chief Commissioners shall be superior to Commissioners who are members of designated Dispute Resolution Panels in Delhi, Mumbai and Bengaluru for purposes of functions under section 144C, with the supersession not affecting prior actions; the notification comes into force on 15 January 2015.
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