Appointment of Income-tax Authority: notification designates a notified officer to exercise statutory powers under section 117. The Central Board of Direct Taxes, invoking powers under Section 117 (1) and (2) of the Income-tax Act, appoints the specified officer to exercise the powers of the named income-tax authority, designates the officer's headquarters, and provides that the officer's territorial jurisdiction will be specified separately; the notification takes effect from its 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.
Appointment of Income-tax Authority: notification designates a notified officer to exercise statutory powers under section 117.
The Central Board of Direct Taxes, invoking powers under Section 117 (1) and (2) of the Income-tax Act, appoints the specified officer to exercise the powers of the named income-tax authority, designates the officer's headquarters, and provides that the officer's territorial jurisdiction will be specified separately; the notification takes effect from its publication in the Official Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
