Instructions to subordinate authorities
The Board may, from time to time, issue such orders, instructions and directions to other income- tax authorities as it may deem fit for the proper administration of this Act, and such authorities and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board Provided that no such orders, instructions or directions shall be issued- a so as to require any income- tax authority to make a particular assessment or to dispose of a particular case in a particular manner or b so as to interfere with the discretion of the Deputy Commissioner Appeals or the Commissioner Appeals in the exercise of his appellate functions.
a so as to require any income- tax authority to make a particular assessment or to dispose of a particular case in a particular manner or
b so as to interfere with the discretion of the Deputy Commissioner Appeals or the Commissioner Appeals in the exercise of his appellate functions.
Without prejudice to the generality of the foregoing power,- a the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and efficient management of the work of assessment and collection of revenue, issue, from time to time whether by way of relaxation of any of the provisions of sections 139, 143, 144, 147, 148, 154, 155, sub- section 1A of section 201, sections 210, 211, 234A, 234B, 234C, 271 and 273 or otherwise, general or special orders in respect of any class of incomes or class of cases, setting forth directions or instructions not being prejudicial to assessees as to the guidelines, principles or procedures to be followed by other income- tax authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties and any such order may, if the Board is of opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information b the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise any income- tax authority, not being a Deputy Commissioner Appeals or Commissioner Appeals to admit an application or claim for any exemption, 1. Substituted by the Taxation Laws Amendment Act, 1970, w. e. f. 1- 4- 1971 2. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988. 3. Inserted by the Finance No. 2 Act, 1977, w. e. f 10- 7- 1978. 5. Inserted by the Finance Act, 1990, w. e. f. 1- 4- 1990. 6. Substituted for 210, 234A, 234B by the Finance No. 2 Act, 1991, w. e. f. 1- 4- 1991 Earlier, the figures 234A, 234B were inserted by the Finance Act, 1990, w. e. f. 1- 4- 1990. 7. Inserted by the Finance Act, 1990, w. e. f. 1- 4- 1990. 8. Substituted for the Commissioner or the Income- tax Officer by the Direct Tax Laws Amendment Act, 1987, w. e. f 1- 4- 1988. deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law. c the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order for reasons to be specified therein, relax any requirement 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 thereunder, subject to the following conditions, namely- i the default in complying with such requirement was due to circumstances beyond the control of the assessee and ii the assessee has complied with such requirement before the completion of assessment in relation to the previous year in which such deduction is claimed Provided that the Central Government shall cause every order issued under this clause to be laid before each House of Parliament.
a the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and efficient management of the work of assessment and collection of revenue, issue, from time to time whether by way of relaxation of any of the provisions of sections 139, 143, 144, 147, 148, 154, 155, sub- section 1A of section 201, sections 210, 211, 234A, 234B, 234C, 271 and 273 or otherwise, general or special orders in respect of any class of incomes or class of cases, setting forth directions or instructions not being prejudicial to assessees as to the guidelines, principles or procedures to be followed by other income- tax authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties and any such order may, if the Board is of opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information
b the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise any income- tax authority, not being a Deputy Commissioner Appeals or Commissioner Appeals to admit an application or claim for any exemption, 1. Substituted by the Taxation Laws Amendment Act, 1970, w. e. f. 1- 4- 1971 2. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws Amendment Act, 1987, w. e. f. 1- 4- 1988. 3. Inserted by the Finance No. 2 Act, 1977, w. e. f 10- 7- 1978. 5. Inserted by the Finance Act, 1990, w. e. f. 1- 4- 1990. 6. Substituted for 210, 234A, 234B by the Finance No. 2 Act, 1991, w. e. f. 1- 4- 1991 Earlier, the figures 234A, 234B were inserted by the Finance Act, 1990, w. e. f. 1- 4- 1990. 7. Inserted by the Finance Act, 1990, w. e. f. 1- 4- 1990. 8. Substituted for the Commissioner or the Income- tax Officer by the Direct Tax Laws Amendment Act, 1987, w. e. f 1- 4- 1988. deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law.
c the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order for reasons to be specified therein, relax any requirement 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 thereunder, subject to the following conditions, namely- i the default in complying with such requirement was due to circumstances beyond the control of the assessee and ii the assessee has complied with such requirement before the completion of assessment in relation to the previous year in which such deduction is claimed Provided that the Central Government shall cause every order issued under this clause to be laid before each House of Parliament.
the default in complying with such requirement was due to circumstances beyond the control of the assessee and
the assessee has complied with such requirement before the completion of assessment in relation to the previous year in which such deduction is claimed Provided that the Central Government shall cause every order issued under this clause to be laid before each House of Parliament.
Every Income- tax Officer employed in the execution of this Act shall observe and follow such instructions as may be issued to him for his guidance by the Director of Inspection or by the Commissioner or by the Inspecting Assistant Commissioner within whose jurisdiction he performs his functions. the merits of the case in the light of his individual judgement. It would be necessary to ensure that the income- tax authorities refrain from quoting or referring to the advice or guidance given by the Board in any order passed by them. Instruction No. 796, dated 12th November, 1974
the merits of the case in the light of his individual judgement. It would be necessary to ensure that the income- tax authorities refrain from quoting or referring to the advice or guidance given by the Board in any order passed by them. Instruction No. 796, dated 12th November, 1974