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Section 125 - Omitted - Income-tax Act, 1961Extract 125. 8 [****] **************** NOTES:- 1. Substituted vide Section 27 of the Finance (No. 2) Act, 1967 w.e.f. 01-04-1967 before it was read as, Powers of Commissioner respecting specified cases or persons 125. (1) The Commissioner may, by general or special order in writing, direct that 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 classes of cases or of any specified persons or classes of persons, be exercised by the Inspecting Assistant Commissioner and the Commissioner respectively. (2) Where an order under sub-section (1) is issued, then for the purposes of any case or person in respect of which any such order applies, references in this Act or in any rule made hereunder to the Income-tax Officer and the Appellate Assistant Commissioner shall be deemed to be references to the Inspecting Assistant Commissioner and the Commissioner respectively. (3) For the purposes of any case or person in respect of which or whom an order under sub-section (1) applies (a) any provision of this Act requiring an approval or sanction of the Inspecting Assistant Commissioner shall not apply; (b) any appeal which would otherwise have lain to the Appellate Assistant Commissioner shall lie to the Commissioner; (c) any appeal which would have lain from an order of the Appellate Assistant Commissioner to the Appellate Tribunal shall lie from the order of the Commissioner. 2. Inserted vide Section 24 of the Finance Act, 1972 w.e.f. 01-04-1972 3. Inserted vide Section 30 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 4. Substituted vide Section 30 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 before it was read as, and 271 to 274 (both inclusive) 5. Omitted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 before it was read as, and the Appellate Assistant Commissioner 6. Omitted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 before it was read as, and the Commissioner respectively 7. Substituted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 before it was read as, (a) where such order is made under clause (a) of the said sub-section (1), references in this Act or in any rule made hereunder, to the Income-tax Officer and the Appellate Assistant Commissioner shall be deemed to be references to the Inspecting Assistant Commissioner, and the Commissioner, respectively, and, - (i) any provision of this Act requiring an approval or sanction of the Inspecting Assistant Commissioner shall not apply; (ii) any appeal which would otherwise have lain to the Appellate Assistant Commissioner shall lie to the Commissioner; (iii) any appeal which would have lain from an order of the Appellate Assistant Commissioner to the Appellate Tribunal shall lie from the order of the Commissioner; 8. Omitted vide Section 33 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, 1 [Powers of Commissioner respecting specified areas, cases, persons, etc. 125. (1) The Commissioner may, by general or special order in writing, direct that - (a) the powers conferred on the Income-tax Officer 5 [****] 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 6 [****] ; (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 of persons or class of incomes, be performed by an Inspector of Income-tax or any member of the ministerial staff, subordinate to the Commissioner or any other Income-tax authority subordinate to him, and specified in such order, subject to such conditions, restrictions or limitations as may be specified therein : Provided that the Commissioner shall not, unless he is authorised in this behalf by the Board by general or special order in writing, make an order under clause (b) in relation to the functions of an Income-tax Officer mentioned in the following provisions of this Act, namely, sections 131, 132, 132A, 3 [ 132B, ] 140A, 143, 144, 146, 147, 148, 162, 163, 171, 172, 174, 175, 176, 177, 178, 183, 184, 185, 189, 221, 222, 226, 228, 2 [ 228A, ] 253 4 [ , 271 to 273 (both inclusive) and 274 ] . (2) For the purposes of any case or person or proceeding under this Act in respect of which or whom an order under sub-section (1) applies, - 7 [ (a) where such order is made under clause (a) of the said sub-section (1), references in this Act or in any rule made thereunder to the Income-tax Officer shall be deemed to be references to the Inspecting Assistant Commissioner and any provision of this Act requiring approval or sanction of the Inspecting Assistant Commissioner shall not apply; ] (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. ]
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