Jurisdiction of Chief Commissioner assigned to exercise powers of Commissioner for Large Taxpayer Unit in Delhi. The Chief Commissioner (Large Taxpayer Unit), headquartered in Delhi, is directed under section 120 to exercise the powers and perform the functions of the Commissioner of Income tax (Large Taxpayer Unit) Delhi in respect of the territorial areas, persons, incomes or cases within that Commissioner's jurisdiction; the notification is effective from its 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.
Jurisdiction of Chief Commissioner assigned to exercise powers of Commissioner for Large Taxpayer Unit in Delhi.
The Chief Commissioner (Large Taxpayer Unit), headquartered in Delhi, is directed under section 120 to exercise the powers and perform the functions of the Commissioner of Income tax (Large Taxpayer Unit) Delhi in respect of the territorial areas, persons, incomes or cases within that Commissioner's jurisdiction; the notification is effective from its publication in the Official Gazette.
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