TaxTMI 
TaxTMI 
Omitted
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....at the powers conferred on the Income-tax Officer and the Appellate Assistant Commissioner by or under this Act, shall, in respect of any specified case or classes of cases or of any specified persons or classes of persons, be exercised by the Inspecting Assistant Commissioner and the Commissioner respectively. (2) Where an order under sub-section (1) is issued, then for the purposes of any case....
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....oner." 2. Inserted vide Section 24 of the Finance Act, 1972 w.e.f. 01-04-1972 3. Inserted vide Section 30 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 4. Substituted vide Section 30 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 before it was read as, "and 271 to 274 (both inclusive)" 5. Omitted vide Fifth Sc....
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....specting Assistant Commissioner shall not apply; (ii) any appeal which would otherwise have lain to the Appellate Assistant Commissioner shall lie to the Commissioner; (iii) any appeal which would have lain from an order of the Appellate Assistant Commissioner to the Appellate Tribunal shall lie from the order of the Commissioner;" 8. Omitted vide Section 33 of the Dire....
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.... ministerial staff, subordinate to the Commissioner or any other Income-tax authority subordinate to him, and specified in such order, subject to such conditions, restrictions or limitations as may be specified therein : Provided that the Commissioner shall not, unless he is authorised in this behalf by the Board by general or special order in writing, make an order under clause (b) in relation ....