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[Cites 0, Cited by 5] [Section 12AA] [Entire Act]

Union of India - Subsection

Section 12AA(1A) in The Income Tax Act, 1961

(1A)All applications, pending before the Principal Chief Commissioner or Chief Commissioner on which no order has been passed under clause (b) of sub-section (1) before the 1st day of June, 1999, shall stand transferred on that day to the Principal Commissioner or Commissioner and the Principal Commissioner or Commissioner may proceed with such applications under that sub-section from the stage at which they were on that day.