Designation of income-tax authorities: chief commissioners authorised to exercise powers and issue orders for subordinate jurisdictions. Designation under section 120 directs specified Chief Commissioners to exercise powers and perform functions vested in designated Commissioners of Income-tax for particular territorial areas, persons, incomes or cases, and authorises those Chief Commissioners or the specified Commissioners to issue written orders directing subordinate income-tax authorities to exercise such powers and perform such functions within their jurisdiction.
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 income-tax authorities: chief commissioners authorised to exercise powers and issue orders for subordinate jurisdictions.
Designation under section 120 directs specified Chief Commissioners to exercise powers and perform functions vested in designated Commissioners of Income-tax for particular territorial areas, persons, incomes or cases, and authorises those Chief Commissioners or the specified Commissioners to issue written orders directing subordinate income-tax authorities to exercise such powers and perform such functions within their jurisdiction.
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