Notification No. 01/2015, dated the 1st January, 2015 superseded, CBDT directs specified Income-tax authorities to be subordinate of Income-tax authorities mentioned under the Table - 87/2015 - Income Tax Act, 1961
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Subordination of Income-tax authorities under section 144C to designated superior authorities, superseding prior notification for dispute-resolution functions. CBDT, under section 118, directs that specified Income-tax authorities in the accompanying table shall be subordinate to designated senior Income-tax authorities for purposes of performing functions under section 144C, superseding the notification dated 1st January, 2015; the table allocates supervisory responsibility over Members of Dispute Resolution Panels to specified Principal/Chief Commissioners of Income-tax.
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Provisions expressly mentioned in the judgment/order text.
Subordination of Income-tax authorities under section 144C to designated superior authorities, superseding prior notification for dispute-resolution functions.
CBDT, under section 118, directs that specified Income-tax authorities in the accompanying table shall be subordinate to designated senior Income-tax authorities for purposes of performing functions under section 144C, superseding the notification dated 1st January, 2015; the table allocates supervisory responsibility over Members of Dispute Resolution Panels to specified Principal/Chief Commissioners of Income-tax.
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