Clause 239 - Instructions to subordinate authorities.

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.