Jurisdiction of income-tax authorities: Chief Commissioners may issue written orders delegating powers of specified income-tax authorities. The Central Board of Direct Taxes authorises specified Chief Commissioners to issue written orders delegating the exercise of powers and functions of particular Income-tax authorities for specified territorial areas, persons, incomes or cases, subject to a proviso that such orders must not interfere with the discretion of Deputy Commissioners (Appeals) or Commissioners (Appeals); the notification supersedes an earlier one and comes into force on publication in the official gazette.
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.
Jurisdiction of income-tax authorities: Chief Commissioners may issue written orders delegating powers of specified income-tax authorities.
The Central Board of Direct Taxes authorises specified Chief Commissioners to issue written orders delegating the exercise of powers and functions of particular Income-tax authorities for specified territorial areas, persons, incomes or cases, subject to a proviso that such orders must not interfere with the discretion of Deputy Commissioners (Appeals) or Commissioners (Appeals); the notification supersedes an earlier one and comes into force on publication in the official gazette.
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