Delegation of defence authority: Commissioners must decide on defending writ petitions against subordinate tax offices, Board involved only on concession. Instruction delegates defence of writ petitions against subordinate income-tax authorities to the concerned Commissioner of Income Tax, who should decide on contesting proceedings without prior reference to the Board; a report and Board approval are required only if the Commissioner wishes to concede the issue. Writs impleading the Board or the central government continue to require processing with and approval of the Board.