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[TO BE PUBLISHED IN THE GAZETTE OF INDIA,EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
NOTIFICATION NO. 73/2014
Income-tax
Dated- 28th day of November, 2014
S. O. 3014(E). – In exercise of the powers conferred by sub-clause (iia) of clause (b) of section 245N of the Income-tax Act; 1961 (43 of 1961), the Central Government hereby specifies a resident, in relation to his tax liability arising out of one or more transactions valuing rupees one hundred crore or more in total which has been undertaken or proposed to be undertaken, being such class of persons, as applicant for the purposes of Chapter XIX-B of the said Act.
1. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. 142/6/2014-TPL]
(Gaurav Kanaujia)
Director to the Government of India
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i find your people seem do not know what is duplicate post? great
great government seems as if high moral and ethical, if so why it asked thru CBDT ask ITAT to constitute u/s 255 of IT Act spl tribunals which are patently non est situation, as ITAT is constituted under Administrative Tribunals Act 1985 when so how income tax Act can control the ITAT?
therefore HC of Bombay correctly held that spl tribunal of 3 member bench is illegal, in fact ITAT exceeded its powers in constituting spl tribunals by forcing poor president of ITAT, it means instead it referring complicated issues to HC for opinion as was done earlier, now ITAT wants to form some so called full bench like high court, is it okay friends when it really violated the constitutional principles.