Delegation of Assessment Powers: Chief Commissioner may authorise Assessing Officers to exercise tax functions concurrently. Authorization under Section 120(2) permits the Chief Commissioner to issue written orders allowing subordinate Assessing Officers to exercise powers and perform functions under the Income-tax Act concurrently, with the notification taking effect 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.
Delegation of Assessment Powers: Chief Commissioner may authorise Assessing Officers to exercise tax functions concurrently.
Authorization under Section 120(2) permits the Chief Commissioner to issue written orders allowing subordinate Assessing Officers to exercise powers and perform functions under the Income-tax Act concurrently, with the notification taking effect upon publication in the Official Gazette.
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