Power of higher authorities

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y income-tax authority, above the rank of Assessing Officer, shall have all the powers that an Assessing Officer has under this Code for making enquiries on any issue in a proceeding pending with the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X