Under sub-section (2) of Section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes authorises the Chief Commissioner of Income-tax-XIII, Mumbai to issue orders, in writing, for exercise of powers and performance of functions - 172/2002 - Income Tax Act, 1961
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Delegation of assessment authority enables Chief Commissioner to authorise subordinate Assessing Officers to exercise concurrent powers. Authorisation empowers the Chief Commissioner of Income-tax-XIII, Mumbai to issue written orders enabling all or any Assessing Officers subordinate to him to exercise powers and perform functions under the Income-tax Act concurrently; the Central Board of Direct Taxes makes this delegation and specifies the commencement and administrative reference.
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 authority enables Chief Commissioner to authorise subordinate Assessing Officers to exercise concurrent powers.
Authorisation empowers the Chief Commissioner of Income-tax-XIII, Mumbai to issue written orders enabling all or any Assessing Officers subordinate to him to exercise powers and perform functions under the Income-tax Act concurrently; the Central Board of Direct Taxes makes this delegation and specifies the commencement and administrative reference.
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