Commissioner Of Income Tax

Monday, December 9, 2013

Commissioner Of Income Tax

       Commissioner are appointed by the central board of revenue and its territorial jurisdiction is also assigned by it.The Inspecting Assistant Commissioner,Income tax officer,Assistant income tax officers and tax Recovery officers are subordinate to and under the control of commissioner.He enjoys both executive and judicial powers.
      The most important powers,duties and function of the commissioner are:
1)Allocate and distribute work among subordinates;
2)Transfer eases from one income tax officer to another;
3)Pass orders on revision petition;
4)Specify authority for realising arrears of tax;
5)Set of refunds against pending dermand ;
6)Recommend prosecution of an office or disclosure;
7)Recognise provident fund and very rules;
8)Decide misconduct if income tax practitioner and 
9)Decide jurisdiction of more than one income tax officer;
10)Refer cases to High Court against orders of Appellate tribunal;
11)Write off irrecoverable arrears between Rs. 2,500 to Rs. 25,000


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