Delegation of appellate functions: Income tax appeals commissioners authorised to act as wealth tax appeals commissioners within aligned jurisdictions. A delegation empowers a Commissioner of Income tax (Appeals) to perform the functions of a Commissioner of Wealth tax (Appeals) for individuals and Hindu undivided families assessable in the Income tax Wards, Circles, Districts and Ranges where that commissioner holds jurisdiction, in respect of orders specified in clauses (a)-(d) of sub section (1A) of section 23 of the Wealth tax Act and for other persons or classes as the Board may direct; the delegation is exercised under the statutory enabling provision and has a specified commencement.
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.
Delegation of appellate functions: Income tax appeals commissioners authorised to act as wealth tax appeals commissioners within aligned jurisdictions.
A delegation empowers a Commissioner of Income tax (Appeals) to perform the functions of a Commissioner of Wealth tax (Appeals) for individuals and Hindu undivided families assessable in the Income tax Wards, Circles, Districts and Ranges where that commissioner holds jurisdiction, in respect of orders specified in clauses (a)-(d) of sub section (1A) of section 23 of the Wealth tax Act and for other persons or classes as the Board may direct; the delegation is exercised under the statutory enabling provision and has a specified commencement.
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