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of <h1>Income Tax Commissioners Must Seek Board Approval Before Creating or Deleting Circles as Per Section 121 Guidelines.</h1> Commissioners of Income-tax are authorized to perform functions in specified areas, for specific persons, or for certain income classes as directed by the Board under Section 121 of the Income-tax Act, 1961. The Board holds exclusive power to confer jurisdiction through notification. Instances have been noted where Commissioners have independently created or deleted circles without Board-issued notifications, leading to requests for retrospective regularization, which pose legal challenges. To prevent complications, the Board mandates that proposals for creating or deleting circles be submitted in advance to allow timely issuance of notifications under Section 121. These instructions must be followed meticulously.
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