Rule 175 says the prescribed authority under section 270(8) is an income-tax authority not below the rank of Income-tax Officer authorised by the Central Board of Direct Taxes.
175
Rules 2026 · Rule 175
Prescribed authority for issue of notice under section 270(8)
Rules 131-200
The rule. The prescribed authority under section 270(8) is an income-tax authority not below the rank of an Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as income-tax authority for the purposes of section 270(8).