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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Board's Authority Under Section 119: Issue Orders for Tax Administration Without Affecting Assessments or Appellate Discretion.</h1> Section 119 of the Income-tax Act, 1961, as amended by the Taxation Laws (Amendment) Act, 1970, empowers the Board to issue orders, instructions, and directions to income-tax authorities for proper administration. These directives must not dictate specific assessments or interfere with the Appellate Assistant Commissioner's discretion. The Board can issue general or special orders to manage assessment and revenue collection efficiently, ensuring no prejudice to assessees. It may allow applications for exemptions or reliefs beyond deadlines to prevent hardship. Income-tax Officers must follow guidance from superior authorities within their jurisdiction.
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