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Which authorities were AO originally meant?

154 views 1 replies

Sunish

Freelance

168 Points Joined October 2012

The AO Definition says it includes - Add, joint,deputy, assistant and ITO

but in several sec in bare act they have used joint Dir. And AO in the same line.

Query is whether AO was originally just deputy and assistant and later on remaining was added.?

Replies (1)

Joint commissioner was there earlier also.

""
Assessing Officer(AO) means the Income-Tax Officer or Assistant Commissioner of Income-Tax or Deputy Commissioner of Income-Tax or Joint Commissioner of Income-Tax or Additional Commissioner of Income-Tax who is authorized by the Board to exercise or perform all or any of the powers and functions conferred on, or assigned to an AO under the Income tax Act, 1961. ""