Section 14 — Sub-section (3) omitted by Act 4 of 1988, s

Sub-section (3) omitted by Act 4 of 1988, s. 31 (w.e.f. 1-4-1988). 537 1[120. Jurisdiction of income-tax authorities.—(1) Income-tax authorities shall exercise all or any of the powers and perform all or any of the functions conferred on, or, as the case may be, assigned to such authorities by or under this Act in accordance with such directions as the Board may issue for the exercise of the powers and performance of the functions by all or any of those authorities. 2[Explanation.—For the removal of doubts, it is hereby declared that any income-tax authority, being an authority higher in rank, may, if so directed by the Board, exercise the powers and perform the functions of the income-tax authority lower in rank and any such direction issued by the Board shall be deemed to be a direction issued under sub-section (1).] (2) The directions of the Board under sub-section (1) may authorise any other income-tax authority to issue orders in writing for the exercise of the powers and performance of the functions by all or any of the other income-tax authorities who are subordinate to it. (3) In issuing the directions or orders referred to in sub-sections (1) and (2), the Board or other income-tax authority authorised by it may have regard to any one or more of the following criteria, namely :— (a) territorial area; (b) persons or classes of persons; (c) incomes or classes of income; and (d) cases or classes of cases. (4) Without prejudice to the provisions of sub-sections (1) and (2), the Board may, by general or special order, and subject to such conditions, restrictions or limitations as may be specified therein,— (a) authorise any 3[Principal Director General or Director General] or 4[Principal Director or Director] to perform such functions of any other income-tax authority as may be assigned to him by the Board; (b) empower the 3[Principal Director General or Director General] or 5[Principal Chief Commissioner or Chief Commissioner] or 6[Principal Commissioner or Commissioner] to issue orders in writing that the powers and functions conferred on, or as the case may be, assigned to, the Assessing Officer by or under this Act in respect of any specified area or persons or classes of persons or incomes or classes of income or cases or classes of cases, shall be exercised or performed by 7[an Additional Commissioner or] 8[an Additional Director or] a 9[Joint Commissioner] or a 10[Joint Director]] and, where any order is made under this clause, references in any other provision of this Act, or in any rule made thereunder to the Assessing Officer shall be deemed to be references to such 11[an Additional Commissioner or] 12[Additional Director or] a 9[Joint Commissioner] or 10[Joint Director] by whom the powers and functions are to be exercised or performed under such order, and any provision of this Act requiring approval or sanction of the 9[Joint Commissioner] shall not apply.

‹ Prev All sections Next ›