Chief Commissioner or Commissioner are administrative heads with a little difference. Power of Joint Commissioner to issue directions in certain cases : Section-144A. These instructions may please be brought to the notice of all officers working in your Cadre Control region immediately for proper compliance. (ix) CCITs may also devise methods for commending good performance of Assessing Officers in the area of quality assessments and reflecting the same in the annual appraisals. As per the devised 7th pay commission, pension amount for IRS Staff of Joint Commissioner Of Income Tax is calculated in this calculator based on the 6th cpc band pay, grade pay and basic pay. Commissioner of Income-tax… The Income Tax Authorities (income tax officer / assessing officer) shall have the same powers as are vested in a court of law under the code of civil procedure 1908 (5of 1908) when trying a suit in respect of following matters. 1. The regional commissioner of income tax is appointed by the CBR. Powers of Income-tax authorities. Separate performance ranking should be done for Range Heads in respect of cases completed by them u/s 143(3) out of the cases selected under Instruction 4 of 2007 dated 16.5.2007, and those monitored by them under this instruction. M/s Vijaya Bank Vs. The following are ranks of the officers working in the Income Tax Department of Ministry of Finance (India).Officers are appointed from two different recruiting agencies. No.040-23425474, FAX- 23241427, 23240403. Adjudication of Baggage Cases D. In the case of Baggage, the Additional Commissioner or Joint Commissioner shall continue to adjudicate the cases without limit, since such cases are covered by the offences under Chapter XIV and it is necessary to expeditiously dispose of the cases in respect of passengers at the airport. For past sometime the Board has been concerned about the need for improving general quality of scrutiny assessments on a sustainable basis. Powers of the Commissioner on Internal Revenue 1. Specific duties assigned to the Office of State Tax Commissioner are set out in N.D.C.C. (viii) At the end of the financial year, the data regarding assessments completed by Assessing Officers of the CCIT Region shall be got evaluated by the concerned CCIT in the month of next April according to the parameters decided earlier. The Principal Commissioner of Income Tax & Others Judgment Dated 05-06-2017 of High Court of Judicature at Bombay having citation (2017) 299 CTR (BOM) 225 , [2017] 249 TAXMAN 82 (BOM) , [2018] 401 ITR 408 (BOM) , include bench Judge HON'BLE MR. JUSTICE S.C. DHARMADHIKARIHON'BLE MR. JUSTICE PRAKASH D. NAIK having Advocates For the Petitioner Porus … 10th Floor, Income Tax Towers, AC Guards, Hyderabad – 500 004. The officer has the power to call for information from any person either with regard to his own matters or in case of a third person, with whom the person has any dealings, which are covered under various sections of the Income Tax (i) enter and search any [building, place, vessel, vehicle or aircraft] where he has reason to suspect that such books of account, other documents, money, bullion, jewellery or other valuable article or thing are kept; (ii) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (i) where the keys thereof are not available; 2.2 Powers in exercise of search The Income-tax Act gives very wide powers to an authorised officer to carry out the search and also to seize documents and unaccounted assets. Jamnagar, having been authorized so, hereby make the following amendments in the order The Grievance Redressal Section 135 of Income Tax Act 1961 amended by Finance Act. Definitions of Income Tax Officials / Board Section 2(1)(C) Additional Commissioner – Income Tax: As per S.2(1C) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Additional Commissioner” means a person appointed to be an Additional Commissioner of Income-tax under sub-section (1) of section 117. In a specific area which is assigned to him, he Commissioner of Income Tax, Bombay v. Gomedalli Lakshminarayan AIR 1935 Bom. The central board of revenue is the appointing authority for commissioner of income tax. He is an important income tax authority which has executive and judicial powers. 10th Floor, Income Tax Towers, AC Guards, Hyderabad – 500 004. Accordingly, it has now been decided that the following scheme for improving quality of assessments shall be implemented from calendar year 2010 onwards. 6,600 Assistant Commissioner of Income Tax Rs. A Joint Commissioner may, on his own motion or on a reference being made to him by the Assessing Officer or on the application of an assessee, call for and Read more… (vii) The parameters for determining whether an assessment is a quality assessment should be decided by the concerned Chief Commissioner in the light of the above and should be widely circulated at the beginning of the calendar year i.e. Instructions have also been issued from time to time for strengthening the machinery for review of assessments and inspection of assessment charges. The central board of revenue is the appointing authority for commissioner of income tax. Join our newsletter to stay updated on Taxation and Corporate Law. 225/11/2006/ ITA.II], dated 18-12-2009. Addl. These benchmarks can be reviewed once the scheme has been in operation for some time. Now he has enabled the Here are some of the major powers of GST officers delegated by the commissioner or additional commissioner: Power to Enable Officers to Implement the Law GST officers have various powers within their hands to implement GST in India properly and to reduce tax evasion. The selection should be done jointly by the Range Head and the concerned Assessing Officer. 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