Appointment of Income-tax authority: Chief Commissioner LTU Bangalore designated to exercise income-tax powers within specified jurisdiction. The Central Government, under section 117 of the Income-tax Act, appoints specified officer(s) to be income tax authorities, names the officeholder title and headquarters in a Schedule, and provides that the notification takes effect from its publication in the Official Gazette for jurisdictions as specified by the Central Board of Direct Taxes.
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Provisions expressly mentioned in the judgment/order text.
Appointment of Income-tax authority: Chief Commissioner LTU Bangalore designated to exercise income-tax powers within specified jurisdiction.
The Central Government, under section 117 of the Income-tax Act, appoints specified officer(s) to be income tax authorities, names the officeholder title and headquarters in a Schedule, and provides that the notification takes effect from its publication in the Official Gazette for jurisdictions as specified by the Central Board of Direct Taxes.
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