Income-tax Act,1961
Act No : 43
Section :
Commissioner competent to perform any function or functions.
2[130. Commissioner competent to perform any function or functions.-Omitted by the Direct Tax Laws (Amendment) Act. 1987, w.e.f. 1-4-1988.] 3[130A. Income-tax Officer competent to perform any function or functions.-Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f., 1-4-1967.] ----------------------------------------------------------------------- 1 Prior to the omission, section 128, as substituted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967, read as under: "128. Functions of Inspectors of Income-tax.-Inspectors of Income-tax shall perform such functions in the execution of this Act as are assigned to them by the Commissioner by an order, whether made under clause (b) of sub-section (1) of section 125 or otherwise, or by any other income-tax authority under whom they are appointed to work." 2 Prior to the omission, section 130, as substituted by the Finance Act, 1970, w.e.f. 1-4-1970 and amended by the Taxation Laws Amendment) Act, 1984, w.e.f. 1-10-1984, read as under: "130. Commissioner competent to perform any function or functions.-(1) In respect of any function to be performed by a Commissioner under any provision of this Act in relation to an assessee, the Commissioner referred to therein shall,- (a) in a case where only one Commissioner has jurisdiction over such assessee be such Commissioner; (b) in a case where two or more Commissioners have concurrent jurisdiction over such assessee, be the Commissioner empowered to perform such function by the Board. (2) Subject to the provisions of sub-section (1), for the purposes of sections 132, 253, 254, 256, 263 and 264 the Commissioner referred to therein shall, in relation to an assessee, be the Commissioner having for the time being jurisdiction over the assessee." 3 Prior to the omission, section 130A, as amended by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975, read as under: "130A. Income-tax Officer competent to perform any function or functions.-In respect of any function to be performed by an Income-tax Officer under any provision of this Act in relation to an assessee, the Income-tax Officer referred to therein shall,- (a) in a case where only one Income-tax Officer has jurisdiction over such assessee, be such Income-tax Officer; (b) in a case where two or more Income-tax Officers have concurrent jurisdiction over such assessee, be the Income-tax Officer empowered to perform such function by the Board or, as the case may be, the Income-tax Officer to whom such function has been assigned by an order of the Commissioner or of the Inspecting Assistant Commissioner authorised by the Commissioner in this behalf; -> -> ----------------------------------------------------------------------- 1.497
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