COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION
Appeals are disposed of with the aforementioned directions
C.A. No.-003312-003312 - 2009Supreme Court06 May 2009
Section 133Section 133ASection 143(1)(a)Section 143(2)Section 80I
e)
Assistant Directors of Income-tax or
Assistant Commissioners of Income-tax.
(f)
Income-tax Officers”
Section 117 of the Act provides for appointment of Income-tax
authorities. Control of Income-tax authorities is specified in Section 118 in
the following terms:
“118. The Board may, by notification in the
Official Gazette, direct that any income-tax
authority or authorities
