Notification: S.O.311(E) Date of Issue: 23/4/1976

Notification: S.O.311(E)

Section(s) Referred: 132 ,132(11)

Statute: INCOME TAX

Date of Issue: 23/4/1976

In exercise of the powers conferred by sub-section (11) of section 132 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies every Commissioner for the purpose of passing orders on applications against any order made under sub-section (5) of the said section by an Income-tax Officer with the previous approval of the Inspecting Assistant Commissioner, in respect of any person within the jurisdiction of the said Commissioner