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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Power of Jt. CIT to issue notice u/s. 148 - Only a Jt. CIT where ...


Jt. CIT Needs Authorization u/s 120(4)(b) to Issue Notice u/s 148 of Income Tax Act.

June 6, 2012

Case Laws     Income Tax     AT

Power of Jt. CIT to issue notice u/s. 148 - Only a Jt. CIT where authorized u/s. 120(4)(b) by the Chief Commissioner or Commissioner, would qualify to be a AO in respect of the person specified in the said authorization - AT

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