Designation of Appellate Commissioner: Commissioner of Income-tax (Appeals) to hear appeals from specified assessing officers in Calcutta. The Chief Commissioner designates the Commissioner of Income-tax (Appeals)-VI, Calcutta to perform appellate functions in respect of persons assessed to income-tax, wealth-tax, gift-tax, surtax, interest-tax, expenditure-tax or estate duty where aggrieved by orders specified under the relevant provisions of the Income-tax Act and allied statutes, limited to assessments made by the assessing officers under Deputy Commissioner Range-7, Special Range-I and Range-22 in Calcutta.
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.
Designation of Appellate Commissioner: Commissioner of Income-tax (Appeals) to hear appeals from specified assessing officers in Calcutta.
The Chief Commissioner designates the Commissioner of Income-tax (Appeals)-VI, Calcutta to perform appellate functions in respect of persons assessed to income-tax, wealth-tax, gift-tax, surtax, interest-tax, expenditure-tax or estate duty where aggrieved by orders specified under the relevant provisions of the Income-tax Act and allied statutes, limited to assessments made by the assessing officers under Deputy Commissioner Range-7, Special Range-I and Range-22 in Calcutta.
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