Specification of authorised officer under section 138 allows delegation of tax inquiry powers to a designated anti-corruption director or senior police officer. Designation specifies the authorised officer under section 138 of the Income-tax Act as the Director of the Anti Corruption Bureau, Gujarat, or any officer not below the rank of Superintendent of Police who is duly authorised in writing by that Director for a specific case, thereby providing a delegated channel for exercising the investigatory functions under the cited provision.
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.
Specification of authorised officer under section 138 allows delegation of tax inquiry powers to a designated anti-corruption director or senior police officer.
Designation specifies the authorised officer under section 138 of the Income-tax Act as the Director of the Anti Corruption Bureau, Gujarat, or any officer not below the rank of Superintendent of Police who is duly authorised in writing by that Director for a specific case, thereby providing a delegated channel for exercising the investigatory functions under the cited provision.
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