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other provision of this Act, and the Deputy Commissioner who is directed under clause (b) of sub- section ... registration of co- operative societies;
(19A) 5[ " Deputy Commissioner" means a person appointed to be a Deputy Commissioner of Income
Central Government Act
basis of the directions issued by the Deputy Commissioner under section 144A; (ii) an order made by the Deputy Commissioner ... made on the basis of directions issued by the Deputy Commissioner under section 144A or section 144B
Central Government Act
assessee, and where the authority concerned is the 5[ Deputy Commissioner (Appeals)]
1. Substituted for" under section ... three months, the assessee may appeal to the Deputy Commissioner (Appeals) or, as the case may be, Commissioner (Appeals) against
Central Government Act
such] 13[ Deputy Director] or 14[ Deputy] Commissioner as may be empowered in this behalf by the Board], in consequence ... authorise any 5[ Deputy Director], 6[ Deputy] Commissioner, 7[ Assistant Director], 8[ Assistant Commissioner or Income- tax Officer
Central Government Act
means the Collector of a district, and includes a Deputy Commissioner and any officer specially appointed by the[ appropriate Government
Central Government Act
Provided that-
(a) the previous approval of the 2[ Deputy] Commissioner shall be obtained before requiring the assessee to furnish
Central Government Act
evidence, etc.
(1) The 2[ Assessing] Officer, 3[ Deputy commissioner (Appeals)], 4[ Deputy Commissioner] 5[ Commissioner (appeals)] and 6[ Chief ... Commissioner or Commissioner] shall, for the purposes of this Act, have the same powers as are vested in a court
Central Government Act
this section shall apply to a case where a Deputy Commissioner exercises the powers or performs the functions
Central Government Act
appeal against the order lies to the 3[ Deputy Commissioner (Appeals)] 4[ or to the Commissioner (Appeals)] or
1. Inserted ... order is pending on an appeal before the 2[ Deputy Commissioner (Appeals)]; or
(c) where the order has been made
Central Government Act
section (1) of section 245D is received by the Commissioner under sub- section (2) of that section, shall be excluded ... which the Assessing Officer receives the directions from the Deputy Commissioner under sub- section (4) of that section
Central Government Act
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