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I.T.AS. NOS. 537 AND 713/LB OF 1990-91, DECIDED ON 25TH MARCH, 1991. versus I.T.AS. NOS. 537 AND 713/LB OF 1990-91, DECIDED ON 25TH MARCH, 1991.


Section 5 (1) (c) and (cc) obtaining the jurisdiction of the Income Tax Officer; (etc.) It is necessary for the Commissioner, beyond the jurisdiction of the Income Tax Officer, and to assign it to the Income Tax Panel. That they pass a general or special order in writing unless such is assigned to the Income Tax Panel. After filing an income return with the Income Tax Officer, the Commissioner, Evaluation Officer in relation to the class of persons or persons who fall under the purview of section 5 (1) (c) under this section. Will continue to have unauthorized jurisdiction. The basis of the jurisdiction described in Section 5 (1) (c), unless it is able to show that no general or special order has been approved in writing about it. , Does not deserve to be asked at this time. Under Section 5 (1) (CC), the Commissioners assign their case to the Income Tax Panel

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