Board authority to issue administrative instructions governs subordinate tax officers while safeguarding appellate discretion. The Board may issue orders, instructions and directions to income-tax authorities for proper administration, but may not require a particular assessment or interfere with appellate discretion. It may set non-prejudicial guidelines and publish orders for public information. The Board can, by order, permit subordinate authorities (not appellate officers) to admit late claims or relax certain Chapter IV or VIII requirements to avoid genuine hardship, provided 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 authority to issue administrative instructions governs subordinate tax officers while safeguarding appellate discretion.
The Board may issue orders, instructions and directions to income-tax authorities for proper administration, but may not require a particular assessment or interfere with appellate discretion. It may set non-prejudicial guidelines and publish orders for public information. The Board can, by order, permit subordinate authorities (not appellate officers) to admit late claims or relax certain Chapter IV or VIII requirements to avoid genuine hardship, provided 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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