Report No. 12
129 Control of Income-tax Authorities.-
(1) Appellate Assistant Commissioners shall be under the direct control of the Central Board of Revenue.
[Section 5(4), earlier part]
(2) Inspecting Assistant Commissioners shall be subordinate to the Director of Inspection, and to the Commissioner within whose jurisdiction they perform their functions.
[Section 5(7)(i)]
(3) Income-tax Officers shall be subordinate to the Dir&tor of Inspection, the Commissioner and the Inspecting Assistant Commissioner within whose jurisdiction they perform their functions.
[Section 5(7)(ii)]
(4) Inspectors of Income-tax shall be subordinate to the Income-tax Officer or other Income-tax authority under whom they are appointed to work and to any other Income-tax authority to whom the said officer or authority is subordinate.
Explanation.- For the purposes of sub-section (2), "Director of Inspection" does not include a Deputy Director of Inspection or an Assistant Director of Inspection; and for the purposes of sub-section (3), "Director of Inspection" does not include an Assistant Director of Inspection.
[Section 5(5A), latter part]
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