Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961

Extract

..... x authority to make a particular assessment or to dispose of a particular case in a particular manner; or ( b ) so as to interfere with the discretion of 17 [ the Joint Commissioner (Appeals) or the Commissioner (Appeals) ] in the exercise of his appellate functions. (2) Without prejudice to the generality of the foregoing power,- ( a ) the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and efficient management of the work of assessment and collection of .....

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Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961

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..... nsiders it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise 9 [ any income-tax authority, not being 18 [ a Joint Commissioner (Appeals) or a Commissioner (Appeals) ] to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance .....

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Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961

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..... Commissioner (Appeals) or the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 4. Substituted for 115P, 115S, by the Finance Act, 2005, w.e.f. 1-4-2006. Earlier the quoted words were inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. 5. Inserted by the Finance .....

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Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961

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25/2015 - Dated: 23-3-2015 - Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - - Czechoslovak Socialist Republic - Clarification on Applicability of Agreement Dated 25-5-1987 to Slovak Republic
F. No. 400-29-2002-IT(B) - Dated: 26-6-2006 - Order under section 119(2)(a) of the Income-tax Act, 1961 regarding Waiver of Interest under Sections 234A, 234B and 234C of the Income Tax Act, 1961.
F. No. 400/234/95-IT(B), - Dated: 23-5-1996 - SECTIONS 234A, 234B AND 234C - Interest payable by assessee - Reduction/waiver of interest by Chief Commissioner/Director General
S.O.164(E) - Dated: 1-3-1996 - Central Government specifies that the time limit of 3 years for sale of attached immovable property under rule 68B of Schedule II to the Income-tax Act, 1961 is to be extended to 4 years from the end of the financial year u/s 119(2)(a)
F. No. 212/495/92-IT(A-II)] - Dated: 2-5-1994 - SECTIONS 234A, 234B AND 234C - Interest payable by assessee - Reduction/waiver of interest by Chief Commissioner/Director General
S.O.1986 - Dated: 26-8-1993 - Due date for furnishing of tax audit reports by working partners of firms for the asessment year 1993-94
S.O.258 - Dated: 19-1-1993 - Extension of due dates for furnishing of return of income/loss and obtaining of Tax Audit Report by Company assessees for assessment year 1992-93
S.O.1178 - Dated: 11-2-1982 - CBDT directs that the Income-tax Officer, making the reassessment or recomputation under section 147 of the said Act, shall not issue a notice under section 148 of the said Act