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of <h1>Assistant Commissioners Must Not Hear Appeals on Their Own Orders, Ensures Impartiality Under Income Tax Act, 1961.</h1> An Assistant Commissioner should not hear appeals against their own orders made in the capacity of an Income-tax Officer, as per instructions issued by the Central Board of Revenue in 1930. These guidelines are documented in the Office Manual, directing that such cases be reported to the Commissioner for reassignment to a different Appellate Assistant Commissioner. The Central Board of Direct Taxes emphasizes strict compliance with these instructions to ensure impartiality in the appeals process under the Income Tax Act, 1961.
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