Central Government Authorizes Commissioners to Rule on Applications Under Income-tax Act Section 132(5) and Sections 125, 125A.
The Central Government, exercising powers under sub-section (11) of section 132 of the Income-tax Act, 1961, notifies all Commissioners to pass orders on applications challenging any order made by an Inspecting Assistant Commissioner under sub-section (5) of the same section. This empowerment is granted under sections 125 and 125A of the Act, applicable to individuals within the jurisdiction of the respective Commissioner. This notification, identified as S.O.347E and dated May 20, 1978, outlines the procedural authority granted to Commissioners in handling such applications.
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