Central Government notifies every Commissioner for the purpose of passing orders on applications against any order made under sub-section (5) of the said section - S.O.311(E) - Income Tax Act, 1961
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Notification under statutory provision empowers Commissioners to decide applications challenging Income-tax Officer orders with prior inspecting approval. Central Government notifies every Commissioner to hear and pass orders on applications against orders made by an Income-tax Officer with the prior approval of the Inspecting Assistant Commissioner, in respect of any person within the Commissioner's jurisdiction.
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.
Notification under statutory provision empowers Commissioners to decide applications challenging Income-tax Officer orders with prior inspecting approval.
Central Government notifies every Commissioner to hear and pass orders on applications against orders made by an Income-tax Officer with the prior approval of the Inspecting Assistant Commissioner, in respect of any person within the Commissioner's jurisdiction.
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