Jurisdiction over Permanent Account Number matters now vested in specified Chief Commissioners with permitted delegation to subordinate officers. The notification directs specified Chief Commissioners of Income-tax, as listed in the newly inserted Schedule II, to exercise powers and perform functions relating to permanent account number matters for persons assessable by the Income-tax authorities identified in Schedule II, effective from 1st July, 2003. It substitutes references to the original Schedule with 'Schedule I' and authorises a delegation chain whereby Chief Commissioners may authorise Commissioners, who may authorise Joint Commissioners, who in turn may authorise subordinate Assessing Officers to exercise those powers.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction over Permanent Account Number matters now vested in specified Chief Commissioners with permitted delegation to subordinate officers.
The notification directs specified Chief Commissioners of Income-tax, as listed in the newly inserted Schedule II, to exercise powers and perform functions relating to permanent account number matters for persons assessable by the Income-tax authorities identified in Schedule II, effective from 1st July, 2003. It substitutes references to the original Schedule with "Schedule I" and authorises a delegation chain whereby Chief Commissioners may authorise Commissioners, who may authorise Joint Commissioners, who in turn may authorise subordinate Assessing Officers to exercise those powers.
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