powers of income tax authorities

______________ is not an Income Tax Authority.

______________ highest Income Tax Authority

Under section 117, _____________ is empowered to appoint such person as it thinks fit to be the Income Tax Authorities

Under section 119, ______________ has power to issue orders, instructions and directions to all Income tax authorities.

Directions, instructions, orders issued under section 119 cannot interfere with the discretion of ___________ in the exercise of appellate functions.

The Board, for avoiding __________ in any case or class of cases, by general or special order for reasons to be specified therein, relax any requirements contained in any of the provisions of Chapter IV or Chapter VIA, where the assessee has failed to comply with any requirement specified in such provision for claiming deduction there under, subject to few conditions .

__________________ is the assessing officer.

The jurisdiction of income tax authorities assigned to them on the basis of _________

Assessee having filed return of income can object the jurisdiction of assessing officer within ______from the date of service of notice u/s. 143(2) / 142(1) or before completion of assessment
whichever is earlier.

Under section 127 of the Act, where the case is transferred between Assessing Officers within the same city or locality or place, opportunity of being heard _______.

In case of incumbent of an office of the assessing officer u/s. 129 of the Act, if assessee demands that he should be reheard then such opportunity of being heard ____________

Under section 131 of the Act, the assessing officer shall not retain the books/documents for a period exceeding____________ without prior permission of Pr. CIT

The authorized officer acting under section 132(1), can search any person ____________ building, place, vessel, vehicle or aircraft.

As per the powers conferred under second proviso to section 132(1) of the Act, where, it is not possible or practicable to take physical possession of any valuable article or thing and remove it to a safe place due to its volume weight or other physical characteristics or due to its being of a dangerous nature, the Authorised Officer may serve an order on the owner or the person who is in immediate possession thereof that he shall not remove, part with or otherwise deal with it except with the previous permission of such Authorised Officer and such action of the Authorised Officer shall be _____________ of such valuable article or thing.

The presumptions made with regard to books of account, documents, money, bullion, jewelry etc under section 132(4A) of the Act___________-

The power to requisition books of accounts are vested under section _________

The power to call for information are enumerated under section _________

The place of survey under section 133A (1) shall be the place at which _________________ is carried on.

The provisions relating to TDS/ TCS survey are enumerated under section ___________.

The provisions relating to Power to Collect certain information are contained in ___________.

The disclosure of information respecting assessee may be made under section 138 of the Act if ______________.