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Report No. 12

130. Instructions to subordinate authorities.-

(1) All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Central Board of Revenue:

Provided that no stich orders, instructions or directions shall be given so as to interfere with the discretion of the Appellate Assistant Commissioner in the exercise of his appellate functions:

[Section 5(8)]

Provided further that all such orders, instructions and directions of a general nature affecting assesses shall be published in the Gazette of India.

(2) The Director of Inspection, the Commissioner or the Inspecting Assistant Commissioner, as the case may be, may issue such instructions as he thinks fit for the guidance of any Income-tax Officer subordinate to him in the matter of any assessment

[Section 5(7B), earlier part]

Income-Tax Act, 1922 Back

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