Board's power to issue instructions shapes tax administration while safeguarding appellate discretion and permitting limited procedural relief. The Board may issue orders, instructions and directions to income-tax authorities for proper administration, including publishing general or special ... Summary
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.
Board's power to issue instructions shapes tax administration while safeguarding appellate discretion and permitting limited procedural relief.
The Board may issue orders, instructions and directions to income-tax authorities for proper administration, including publishing general or special orders setting guidelines for assessment, collection and penalty proceedings. These powers do not permit directing a particular assessment or interfering with the appellate discretion of the Joint Commissioner (Appeals) or Commissioner (Appeals). To avoid hardship the Board may authorise non-appellate authorities to admit belated claims and may relax certain procedural requirements where default was beyond the assessee's control and compliance occurs before completion of assessment.
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