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TMI BlogAmendment of Chapter XIIIX X X X Extracts X X X X X X X X Extracts X X X X ..... income or cases or classes of cases as the Board may, by general or special order in writing, specify, for the distribution and allocation of the work to be performed. ; (2) for section 123, the following section shall be substituted, namely :- 123. Jurisdiction of Inspecting Assistant Commissioners. -(1) Inspecting Assistant Commissioners shall perform their functions in respect of such areas or of such persons or classes of persons or of such incomes or classes of income or of such cases or classes of cases as the Commissioner may direct. (2) Where any directions issued under sub-section (1) have assigned to two or more Inspecting Assistant Commissioners, the same area or the same persons or classes of persons or the same incomes or clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inserted; (4) for section 125, the following section shall be substituted, namely :- 125. Powers of Commissioner respecting specified areas, cases, persons, etc. - (1) The Commissioner may, by general or special order in writing, direct that - (a) 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 class of cases or of any specified person or class of persons, be exercised by the Inspecting Assistant Commissioner and the Commissioner respectively; (b) such of the functions assigned to the Income-tax Officer by or under this Act, as are specified in any such order may, in respect of any specified area, case or class of cases, person or class o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e lain from an order of the Appellate Assistant Commissioner to the Appellate Tribunal shall lie from the order of the Commissioner; (b) where such order is made under clause (b) of the said sub-section (1), references in this Act or in any rule made hereunder to the Income-tax Officer shall be deemed to include references to the Inspector of Income-tax or the member of the ministerial staff specified in such order. ; (5) for section 127, the following section shall be substituted, namely :- 127. Power to transfer cases. - (1) The Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from any Income- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case , in relation to any person whose name is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order or direction in respect of any year.; (6) for section 128, the following section shall be substituted, namely :- 128. Functions of Inspectors of Income-tax. - Inspectors of Income-tax shall perform such functions in the execution of this Act as are assigned to them by the Commissioner by an order, whether made under clause (b) of sub-section (1) of section 125 or oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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