Power to issue instructions: Board may issue binding guidance to tax authorities while subject to specified procedural limits. The Board may issue binding orders, instructions, directions or circulars to income-tax authorities for proper administration, including general or special orders setting principles, guidelines and procedures for assessment, collection, interest charging and penalty proceedings. The Board cannot direct specific case outcomes or instruct the Commissioner of Income-tax (Appeals) on disposal. It may authorize specified authorities to admit delayed claims or relax Code requirements to avoid genuine hardship, subject to recorded reasons, beyond-control defaults, subsequent compliance before assessment completion, and parliamentary laying of orders.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to issue instructions: Board may issue binding guidance to tax authorities while subject to specified procedural limits.
The Board may issue binding orders, instructions, directions or circulars to income-tax authorities for proper administration, including general or special orders setting principles, guidelines and procedures for assessment, collection, interest charging and penalty proceedings. The Board cannot direct specific case outcomes or instruct the Commissioner of Income-tax (Appeals) on disposal. It may authorize specified authorities to admit delayed claims or relax Code requirements to avoid genuine hardship, subject to recorded reasons, beyond-control defaults, subsequent compliance before assessment completion, and parliamentary laying of orders.
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