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Judgement |
| INCOME TAX ACT, 1961 |
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| INCOME TAX ACT, 1961 |
Income Tax Act — S 120 & 124 — Powers of an assessing officer — Extends to any person carrying on business or profession — if the place is situated within the limits of the area — over which such officer had been vested with the jurisdiction — or if the person concerned carries on business in more places than one — if the principal place is situated within the area over which the assessing officer has jurisdiction — In addition, such officer would have also jurisdiction in respect of any other person residing within the area. (Para 54) |
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| INCOME TAX ACT, 1961 |
Income Tax Act — S 246 — Deputy Director of Income Tax — Power of — cannot be construed to be one before whom an appeal from any order/decision of any income tax authority, lower in rank would ordinarily lie. (Para 66) |
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