Board's supervisory power over tax authorities, subject to limits protecting appellate discretion and allowing hardship relief. The Board may issue orders, instructions and directions to income-tax authorities for proper administration but may not require a particular assessment outcome or interfere with appellate discretion. It may prescribe non-prejudicial guidelines and procedures for classes of cases, publish such orders, permit admission of late claims by non-appellate authorities to avoid genuine hardship, and relax specified procedural requirements where defaults were beyond the assessee's control and compliance occurs before completion of assessment; such relaxation orders must be laid before Parliament.
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.
Board's supervisory power over tax authorities, subject to limits protecting appellate discretion and allowing hardship relief.
The Board may issue orders, instructions and directions to income-tax authorities for proper administration but may not require a particular assessment outcome or interfere with appellate discretion. It may prescribe non-prejudicial guidelines and procedures for classes of cases, publish such orders, permit admission of late claims by non-appellate authorities to avoid genuine hardship, and relax specified procedural requirements where defaults were beyond the assessee's control and compliance occurs before completion of assessment; such relaxation orders must be laid before Parliament.
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