Income-tax Act,1961
Act No : 43
Section :
Powers of Commissioner respecting specified areas, cases, persons, etc.
1[125. Powers of Commissioner respecting specified areas, cases, persons, etc.-Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] ---------------------------------------------------------------------- 1 Prior to the omission, section 125, as substituted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967 and amended by the Finance Act, 1972, w.e.f. 1-4-1972; the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975 and the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, read as under: "125. Powers of Commissioner respecting specified areas, cases, persons, etc.-(1) The Commissioner may, by general or special order in writing, direct that- (a) the powers conferred on the Income-tax Officer by or under this Act shall, in respect of any specified case or class of cases or of any specified person or class of persons, be exercised by the Inspecting Assistant Commissioner; (b) such of the functions assigned to the Income-tax Officer by or under this Act, as are specified in any such order may, in respect of any specified area, case or classes of cases, person or class of persons or class of incomes, be performed by an inspector of income-tax or any member of the ministerial staff, subordinate to the Commissioner or any other income-tax authority subordinate to him, and specified in such order, subject to such conditions, restrictions or limitations as may be specified therein: Provided that the Commissioner shall not, unless he is authorised in this behalf by the Board by general or special order in writing, make an order under clause (b) in relation to the functions of an Income-tax Officer mentioned in the following provisions of this Act, namely, sections 131, 132, 132A, 132B, 140A, 143, 144, 146, 147, 148, 162, 163, 171, 172, 174, 175, 176, 177, 178, 183, 184, 185, 189, 221, 222, 226, 228, 228A, 253,271 to 273 (both inclusive) and 274. -> -> ----------------------------------------------------------------------- 1.493 1[125A. Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer.-Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. It was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.]
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