Control of income-tax authorities: notification designates administrative subordination between specified tax offices upon gazette publication. A statutory notification under Section 118 of the Income-tax Act designates the Commissioner of Income Tax Centralised Processing Cell (TDS) as subordinate to the Director General of Income Tax (System), establishing administrative control and reporting between the specified offices, and providing that the direction comes into force upon 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.
Control of income-tax authorities: notification designates administrative subordination between specified tax offices upon gazette publication.
A statutory notification under Section 118 of the Income-tax Act designates the Commissioner of Income Tax Centralised Processing Cell (TDS) as subordinate to the Director General of Income Tax (System), establishing administrative control and reporting between the specified offices, and providing that the direction comes into force upon publication in the Official Gazette.
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