Control of Notified Subordinate Officer under Income-Tax Authorities u/s 118 Income-Tax Act, 1961. - 7816 - S.O. 359 (E) - Income Tax

Control of income-tax subordinate officers clarified, setting hierarchical subordination and preserving appellate discretion; reporting lines specified.

The notification prescribes hierarchical subordination across the income-tax administration: senior offices report to the Central Board or to territorial Principal Directors General/Chief Commissioners as applicable; commissioners, appeal officers and successive officer grades are subordinate to the immediate higher authority within whose jurisdiction they perform functions or to any authority to whom that higher authority is subordinate; appellate discretion and case decision autonomy are expressly preserved.