Control of income-tax authorities establishes supervisory subordination of commissioners while preserving appellate discretion. The notification establishes administrative subordination: specified Chief Commissioners of Income-tax are subordinate to designated Principal Chief Commissioners, and specified Commissioners of Income-tax (Appeals) Units are subordinate to those Chief Commissioners or, as listed in a second schedule, to Principal Chief Commissioners; schedules list the precise headquarters-based mappings. It expressly preserves the discretion of Commissioners of Income-tax (Appeals) in exercising appellate functions. The notification is effective from publication in the official Gazette and notes subsequent textual amendments to the schedules.
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.
Control of income-tax authorities establishes supervisory subordination of commissioners while preserving appellate discretion.
The notification establishes administrative subordination: specified Chief Commissioners of Income-tax are subordinate to designated Principal Chief Commissioners, and specified Commissioners of Income-tax (Appeals) Units are subordinate to those Chief Commissioners or, as listed in a second schedule, to Principal Chief Commissioners; schedules list the precise headquarters-based mappings. It expressly preserves the discretion of Commissioners of Income-tax (Appeals) in exercising appellate functions. The notification is effective from publication in the official Gazette and notes subsequent textual amendments to the schedules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
