Specification of Home Secretary-cum-Chief Vigilance Officer and Superintendent of Police or Senior Superintendent of Police-cum-Incharge Vigilance Cell, Chandigarh Administration - 104/2004 - Income Tax Act, 1961
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Specification of vigilance officers designates Home Secretary cum Chief Vigilance Officer and SP/SSP cum Incharge Vigilance Cell for income tax purposes. The Central Government, invoking sub clause (ii) of clause (a) of sub section (1) of Section 138 of the Income Tax Act, specifies the Home Secretary cum Chief Vigilance Officer and the Superintendent of Police or Senior Superintendent of Police cum Incharge Vigilance Cell, Chandigarh Administration, as the officers to perform the vigilance functions contemplated by that sub clause.
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.
Specification of vigilance officers designates Home Secretary cum Chief Vigilance Officer and SP/SSP cum Incharge Vigilance Cell for income tax purposes.
The Central Government, invoking sub clause (ii) of clause (a) of sub section (1) of Section 138 of the Income Tax Act, specifies the Home Secretary cum Chief Vigilance Officer and the Superintendent of Police or Senior Superintendent of Police cum Incharge Vigilance Cell, Chandigarh Administration, as the officers to perform the vigilance functions contemplated by that sub clause.
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