Jurisdiction of Intelligence and Criminal Investigation directs income tax directors to exercise nationwide investigative and information collection powers. The Board directs the Director General (Intelligence & Criminal Investigation) to exercise powers corresponding to listed Directors of Income-tax for their territorial areas, while Directors named in the schedules are assigned specified territorial jurisdictions and are empowered to exercise all functions under Chapter XIIIC and related powers under the Income-tax Act, including issuing written orders to subordinate authorities and conducting collection, collation, verification and dissemination of information within their areas.
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 Intelligence and Criminal Investigation directs income tax directors to exercise nationwide investigative and information collection powers.
The Board directs the Director General (Intelligence & Criminal Investigation) to exercise powers corresponding to listed Directors of Income-tax for their territorial areas, while Directors named in the schedules are assigned specified territorial jurisdictions and are empowered to exercise all functions under Chapter XIIIC and related powers under the Income-tax Act, including issuing written orders to subordinate authorities and conducting collection, collation, verification and dissemination of information within their areas.
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