Benami property enforcement: Income-tax authorities appointed to exercise Authority functions across specified territories. The Central Government directs specified Income-tax authorities under section 116 of the Income-tax Act, 1961 to exercise the functions of the Authority under the Prohibition of Benami Property Transactions Act, 1988. The notification assigns three officer-roles at each headquarters - Approving Authority, Initiating Officer and Administrator - and lists the territorial areas (states, union territories and named revenue districts, including subsequently carved districts) within which those designated officers will exercise Benami Act powers; it supersedes an earlier notification subject to prior actions.
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Provisions expressly mentioned in the judgment/order text.
Benami property enforcement: Income-tax authorities appointed to exercise Authority functions across specified territories.
The Central Government directs specified Income-tax authorities under section 116 of the Income-tax Act, 1961 to exercise the functions of the Authority under the Prohibition of Benami Property Transactions Act, 1988. The notification assigns three officer-roles at each headquarters - Approving Authority, Initiating Officer and Administrator - and lists the territorial areas (states, union territories and named revenue districts, including subsequently carved districts) within which those designated officers will exercise Benami Act powers; it supersedes an earlier notification subject to prior actions.
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