Delegation of powers to Large Taxpayer Unit Commissioner for cases meeting specified excise, service tax and advance tax thresholds. The Commissioner of Income-tax (Large Taxpayer Unit) Mumbai is empowered to exercise provisions of the Income-tax Act, including Chapters XVII-B and XVII-BB, for specified cases and persons set out in the Schedule; the Commissioner may delegate those powers in writing to Additional or Joint Commissioners, who may further delegate in writing to Assessing Officers for matters so authorized. Jurisdiction is limited to cases assigned under section 127 and to persons consenting to the LTU scheme who meet the Schedule's payment-based thresholds. The notification is effective from publication in the Official Gazette.
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Delegation of powers to Large Taxpayer Unit Commissioner for cases meeting specified excise, service tax and advance tax thresholds.
The Commissioner of Income-tax (Large Taxpayer Unit) Mumbai is empowered to exercise provisions of the Income-tax Act, including Chapters XVII-B and XVII-BB, for specified cases and persons set out in the Schedule; the Commissioner may delegate those powers in writing to Additional or Joint Commissioners, who may further delegate in writing to Assessing Officers for matters so authorized. Jurisdiction is limited to cases assigned under section 127 and to persons consenting to the LTU scheme who meet the Schedule's payment-based thresholds. The notification is effective from publication in the Official Gazette.
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