Delegation of income-tax jurisdiction: Director General empowered to exercise powers and functions of Director of Income-tax. Section 120 authorises the Board to direct one income-tax authority to exercise powers and perform functions of another. The notification designates the Director General of Income-tax (Intelligence), Delhi, headquartered at New Delhi, to exercise the powers and perform the functions in respect of the territorial areas, persons, incomes and cases for which the Director of Income-tax (Intelligence), Delhi has jurisdiction, and states that the direction 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.
Delegation of income-tax jurisdiction: Director General empowered to exercise powers and functions of Director of Income-tax.
Section 120 authorises the Board to direct one income-tax authority to exercise powers and perform functions of another. The notification designates the Director General of Income-tax (Intelligence), Delhi, headquartered at New Delhi, to exercise the powers and perform the functions in respect of the territorial areas, persons, incomes and cases for which the Director of Income-tax (Intelligence), Delhi has jurisdiction, and states that the direction 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 
TaxTMI 
