Control of Notified Subordinate Officer under Income-Tax Authorities - Seeks to amend Notification No. S.O. 359, dated the 30th March, 1988 - 41/2023 - Income Tax

Subordination of income-tax officers: appeals and senior officers expressly made subordinate to local Chief Commissioners and reporting superiors.

The notification amends the subordination framework by making Joint and Additional Commissioners of Income-tax (Appeals) subordinate to Chief Commissioners within their jurisdiction and by specifying that Additional Directors, Additional Commissioners, Joint Directors and Joint Commissioners of Income-tax are subordinate to the Directors or Commissioners within whose jurisdiction they operate or to the authority under whom they are appointed and to any authority to whom their superior is subordinate; it further clarifies that nothing compels a particular assessment or interferes with the discretion of appellate commissioners.