Section(s) Referred: 132 ,132(11)
Statute: INCOME TAX
Date of Issue: 20/5/1978
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 Inspecting Assistant Commissioner, empowered under sections 125 and 125A of the said Act, in respect of any person within the jurisdiction of the said Commissioner.
[No. 2303/F. No. 286/94/77-IT(Inv.) (Pt.)