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TMI BlogJurisdiction of income-tax authorities.X X X X Extracts X X X X X X X X Extracts X X X X ..... for the exercise of the powers and performance of the functions by all or any of those authorities. (2) 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 an 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). (3) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny Principal Director General or Director General or 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 specified income-tax authority to issue orders in writing that the powers and functions assigned to the Assessing Officer under this Act in respect of any specified area, or persons or classes of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the proper management of work, require two or more Assessing Officers (whether or not of the same class) to exercise and perform, concurrently, the powers and functions in respect of any area, or persons or classes of persons, or incomes or classes of income, or cases or classes of cases, and-- (a) where such powers and functions are exercised and performed concurrently by the Assessing O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority exercising and performing the powers and functions in relation to the person or class of persons referred to in sub-section (8) shall be such authority as specified in the notification issued under that sub-section. - Clause 241 of the Bill provides for the power and performance of the income-tax authorities in accordance with such directions as the Board may issue or by other income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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