He has been the powers executive and judicial. Office of State Tax Commissioner … Commissioner's remedial power. value. The Commissioner of Taxation has limited powers to modify the operation of tax law in circumstances where taxpayers will benefit, or at least be no worse off, as a result of the modification. penalty on him. for the administration of income tax machinery in his circle. resulting from an appeal able order where such order is under further appeal, If he feels The Assistant Commissioner of Income Tax Circle 1, Trichy [Civil Appeal No. Foreign remittances are perhaps one of the major contributors in the growth of the economy made by residents, non residents, expatriates e.t.c. The deputy commissioner income tax controls his subordinate In the income tax department deputy commissioner income tax 24) Notify and recover the tax from the liquidator of a company which has gone into liquidation. If any person fails to provide the return with in the The following authorities are subordinate to the CIR. It was the main tier of British Government and still has the pivotal role in district management set up in Pakistan, India, Bangladesh and other sub-continental country. [Section 2(13)] Powers of Income Tax Authorities 1) Power relating to Discovery, Production of evidence, etc: The Assessing Officer, The Joint Commissioner, the Chief Commissioner or the Commissioner has the powers as are provided in a court under the code of Civil Procedure, 1908, when trying to suit for the following matters: (a) discovery and inspection; 14.It will be seen that the power to impose penalty under Section 271 is conferred on the Income Tax Officer and the Appellate Assistant Commissioner. Deputy commissioner income tax may ask the taxpayer to His designation may vary according to the volume of income or nature of trade as assigned by the Board. 35) Initiate prosecution for offences committed by a taxpayer. Tata Sons Ltd Vs. Assistant Commissioner of Income-tax, Circle-2(3) Judgment Dated 31-10-2016 of income tax appellate tribunal, mumbai having citation 2016 ITAT Mumbai 080 , include bench Judge HON'BLE JUSTICE MR. SANJAY GARG HON'BLE JUSTICE MR. ASHWANI TANEJA having Advocates For the Appellant Dinesh Vyas, AR. Recruitment (Group 'A' of IRS) Promotion to the grade of Assistant Commissioner of Income-Tax (ACIT). 949 of 2019 SC. The IAS officers and the IRS officers lead totally different lives, even though they are appointed by the same Civil Services Examination. The power of the Income Tax' Officer, however, is subject to the provisions made in Section 274 of the Act. Deputy Commissioner of Income Tax (DCIT) 4-5 Years. The central board of revenue appoints the deputy commissioner He can also admit Discuss the legal provisions regarding the filling... Write a note on income tax appellate tribunal. He performs all such functions as are required by any provision of the Income Tax Ordinance and as directed by Board. 16) Make-an assessment order if the taxpayer has not furnished his return of income. He has a direct link with the assessee. Under the Income Tax Ordinance, 2001, the CIR is the most powerful authority. (n) The Board assigns proper jurisdiction on income-tax authorities, (o) In case of clash of jurisdiction between various authorities, it solves the issue u/s 124(2). Income Tax Officer (ITO) 6-7 Years. mistake of assessment order passed by his predecessor or by him. 36) Impose default surcharge if the taxpayer fails to pay the tax by due date. to frame the assessment. The deputy commissioner income tax has the power to find the 1.2. He makes various decisions regarding the assessment and tax collection. 1. Leave granted. Assistant Commissioner of Income Tax (ACIT) 10-12 Years. Deputy commissioner income tax can retain the documents of Almost all functions concerning the administration of the Ordinance are vested in him. studypoints.blogspot.com Copyrights© 2017 Study Points Blog| You can Earn lot of Knowledge from here. Vide Circular No. 19678681 of 2019] Indu Malhotra, J. Where a taxpayer has furnished a complete return of income (other than a revised return under sub-section (6) of section 114) for a tax year ending on or after the 1st day of July, 2002,— (a) the Commissioner shall be taken to have made an assessment of taxable income for that tax year, and the tax due thereon, equal to those respective amounts specified in the return; and (b) the return shall be taken for all purposes of this Ordinance to be an assessment order issued to the taxpayer by the Commissioner on the day the return was furnished. Specific duties assigned to the Office of State Tax Commissioner are set out in N.D.C.C. (m) Relief u/s 89 is prescribed by the Board in case where arrears of salary is received. Chapter XIII (Sections 116 to 138) of the Income Tax Act 1961 deals with the provisions related to Income-tax Authorities.Section 135 of IT Act 1961-2020 provides for Power of Principal Director General (PDG) or Director General (DG) or Principal Director or Director, Principal Chief Commissioner (PCC) or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner. Commissioner of CGST & Central Excise, Guwahati exercises supervision and control on all the technical and administrative work over all the four Divisions in the Commissionerate. tax collection. CIR enjoys the following powers: 1) Allow an employee to pay tax on his retirement payments and golden handshake payments as per normal procedure or pay tax on the basis of average rate of tax based on the three preceding tax years. For the Respondent K. Srisha Murthy, DR. If any person conceals or provides Pay - Next Below Rule. the return of income. wrong particulars of income, the deputy commissioner income tax may impose In genuine cases deputy commissioner income tax has the POWER OF INCOME TAX AUTHORITIES RELATING TO SEARCH AND SEIZURE [ SECTION 132] Entering and Searching the Premises : Where the Director General or Director or the Chief Commissioner or Commissioner or any such Joint Director or Joint Commissioner as may be empowered in this behalf by the Board , in consequence of information in his possession, has reason to believe that— CIR is appointed by Board and is subordinate to Board and Chief Commissioner under whose jurisdiction he works. registered firm then its registration can be cancelled by the deputy He also [Section 2(13)]. ¤ 57-01-02. Get free access to the complete judgment in ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6(2)(2), MUMBAI v. ESSAR POWER GUJARAT LIMITED, MUMBAI on CaseMine. 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