Prescribed income-tax authority designated as an Assistant Commissioner-ranked officer authorised to exercise investigative powers under the Act. The prescribed income-tax authority for statutory inquiries is an income-tax officer of not below Assistant Commissioner rank who has been authorised by the Central Board of Direct Taxes to act as such authority; the substitution confines the prescribed authority to officers meeting the rank threshold and formal authorisation requirement and takes effect on publication in the Official Gazette.
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.
Prescribed income-tax authority designated as an Assistant Commissioner-ranked officer authorised to exercise investigative powers under the Act.
The prescribed income-tax authority for statutory inquiries is an income-tax officer of not below Assistant Commissioner rank who has been authorised by the Central Board of Direct Taxes to act as such authority; the substitution confines the prescribed authority to officers meeting the rank threshold and formal authorisation requirement and takes effect on publication in the Official Gazette.
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 
