Control of Notified Subordinate Officer under Income-Tax Authorities - Seeks to amend Notification No. S.O. 359, dated the 30th March, 1988 - 41/2023 - Income Tax

..... MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 41/2023 New Delhi, the 14th June, 2023 (INCOME TAX) S.O. 2625(E). In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961) , the Central Board of Direct Taxes hereby makes the following further amendments to the Notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, vide number S.O. 359, dated the 30th March, .....

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Control of Notified Subordinate Officer under Income-Tax Authorities - Seeks to amend Notification No. S.O. 359, dated the 30th March, 1988 - 41/2023 - Income Tax

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..... iso, the following proviso shall be substituted, namely: Provided that nothing in this notification shall have the effect of (a) requiring any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or (b) interfering with the discretion of the Commissioner of Income-tax (Appeals) or Additional Commissioners of Income-tax (Appeals) or Joint Commissioners of Income-tax (Appeals). 2. This notification shall come into force from the date of pu .....

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Control of Notified Subordinate Officer under Income-Tax Authorities - Seeks to amend Notification No. S.O. 359, dated the 30th March, 1988 - 41/2023 - Income Tax

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