Subordination of tax commissioners: Directors General and Chief Commissioners now subordinate to Principal Director Generals within jurisdiction. The amendment substitutes clause (a) to state that Principal Directors General, Principal Chief Commissioners, Directors General of Income-tax (Investigation), Chief Commissioners of Income-tax (Central), Director General of Income-tax (I and CI) and Chief Commissioner of Income-tax (Exemptions) are subordinate to the Central Board of Direct Taxes, and inserts clause (aa) providing that Directors General or Chief Commissioners are subordinate to the Principal Director Generals or Principal Chief Commissioners within whose jurisdiction they perform their functions.
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 of tax commissioners: Directors General and Chief Commissioners now subordinate to Principal Director Generals within jurisdiction.
The amendment substitutes clause (a) to state that Principal Directors General, Principal Chief Commissioners, Directors General of Income-tax (Investigation), Chief Commissioners of Income-tax (Central), Director General of Income-tax (I and CI) and Chief Commissioner of Income-tax (Exemptions) are subordinate to the Central Board of Direct Taxes, and inserts clause (aa) providing that Directors General or Chief Commissioners are subordinate to the Principal Director Generals or Principal Chief Commissioners within whose jurisdiction they perform their functions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
