Amendment in Notification No. 106/2022 dated 2nd September, 2022 - Control of income-tax authorities u/s 118 of IT ACT 1961 - subordinate positions to PCIT and CCIT. - 20/2024 - Income Tax Act, 1961
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Control of income-tax authorities: subordinate Commissioner of Income-tax (Appeals) units placed under Principal Chief Commissioners, preserving appellate discretion. Amendment modifies an earlier notification under section 118 by substituting 'First Schedule,' omitting specified serial entries from that First Schedule, inserting a 'Second Schedule' pairing Commissioner of Income-tax (Appeals) Units with Principal Chief Commissioners, and providing that those Appeals Units shall be subordinate to the named Principal Chief Commissioners while expressly preserving the discretion of Commissioners of Income-tax (Appeals) in exercising their appellate functions.
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: subordinate Commissioner of Income-tax (Appeals) units placed under Principal Chief Commissioners, preserving appellate discretion.
Amendment modifies an earlier notification under section 118 by substituting "First Schedule," omitting specified serial entries from that First Schedule, inserting a "Second Schedule" pairing Commissioner of Income-tax (Appeals) Units with Principal Chief Commissioners, and providing that those Appeals Units shall be subordinate to the named Principal Chief Commissioners while expressly preserving the discretion of Commissioners of Income-tax (Appeals) in exercising their appellate functions.
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