Constitution of Appropriate Authorities under the Income Tax Act establishes three member panels to exercise Chapter XXC functions across specified local limits. The Central Government appoints three member Appropriate Authorities under the Income Tax Act to carry out Chapter XXC functions within specified territorial limits; each authority comprises designated income tax commissioners and a chief engineer (or equivalent), with membership and local limits set out in the notification.
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.
Constitution of Appropriate Authorities under the Income Tax Act establishes three member panels to exercise Chapter XXC functions across specified local limits.
The Central Government appoints three member Appropriate Authorities under the Income Tax Act to carry out Chapter XXC functions within specified territorial limits; each authority comprises designated income tax commissioners and a chief engineer (or equivalent), with membership and local limits set out in the notification.
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