Appropriate Authority appointment under statutory Income tax powers: substitution names new Commissioner of Income tax in the notification. Amendment substitutes the item (ii) against Serial No. 1 in the Table of notification No. S.O. 392(E), dated 31st May, 1989, replacing the listed entry with a new entry naming the Commissioner of Income tax as the Appropriate Authority for Ahmedabad, effected by the Central Government under its statutory powers in the Income tax Act.
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Provisions expressly mentioned in the judgment/order text.
Appropriate Authority appointment under statutory Income tax powers: substitution names new Commissioner of Income tax in the notification.
Amendment substitutes the item (ii) against Serial No. 1 in the Table of notification No. S.O. 392(E), dated 31st May, 1989, replacing the listed entry with a new entry naming the Commissioner of Income tax as the Appropriate Authority for Ahmedabad, effected by the Central Government under its statutory powers in the Income tax Act.
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